Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- AAGRICOLTURA, SILVICOLTURA E PESCA
- 01Produzioni vegetali e animali, caccia e servizi connessi
- 01.2Coltivazione di colture agricole permanenti
- 01.24.00Coltivazione di pomacee e frutta a nocciolo
Description
- growing of pome fruits and stone fruits, e.g.:
- apples
- apricots
- cherries and sour cherries
- peaches and nectarines
- pears and quinces
- plums and sloes
Exclusion notes
Excluded from division 01:
- field construction (for example, agricultural land terracing, drainage, preparing rice paddies), see section F
- activities of buyers and cooperative associations engaged in the marketing of farm products, see section G
- landscape service activities, see 81.30
Excluded from group 01.2:
- growing of perennial flowers and other ornamental plants, see 01.19
Excluded from class 01.24:
- growing of mangoes, rambutans and lychees, see 01.22
- growing of olives, see 01.26
Frequently asked questions
I have an orchard of apples, pears, and peaches: ATECO code 01.24.00 or the other tree fruits code 01.25.00?
01.24.00. Pome fruits (apples, pears, quinces) and stone fruits (peaches, apricots, cherries, plums) belong here. Berries, soft fruit, and nuts such as walnuts and hazelnuts fall under 01.25.00. Classic tree fruit goes in this heading.
Do cherries go in 01.24.00 with stone fruits or among berries and soft fruit?
In 01.24.00: cherries and sour cherries are stone fruits and sit here alongside peaches, apricots, and plums. True soft fruit (blueberries, raspberries, currants, strawberries) belongs among other tree fruits and berries at 01.25.00.
I grow apples and pears but also a kiwi orchard: does kiwi go in 01.24.00 with pome fruits?
No — kiwi is not a pome fruit. Code 01.24.00 covers apples, pears, quinces, and stone fruits; kiwi is classified among berries and other tree fruits at 01.25.00. Apples and pears here, kiwi in the berries heading.
I dry my plums and apricots and package them as dried fruit: do I stay in 01.24.00?
Not for that step. Growing plums, apricots, peaches, and apples is 01.24.00; drying and packaging the fruit as a product for sale is food processing, classified under 10.39.00. The orchard and harvest stay here; industrial drying of the fruit moves to a different activity.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.24.00— Coltivazione di pomacee e frutta a nocciolo(corrispondenza diretta)