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
- 01.1Coltivazione di colture agricole non permanenti
- 01.12.00Coltivazione di riso
Description
- growing of rice
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
Frequently asked questions
I have a rice paddy in Lomellina — is the code 01.12.00 or the general cereals code 01.11.00?
It is 01.12.00, dedicated exclusively to rice. Rice has its own entry and is removed from the general cereals code 01.11.00, which explicitly states "excluding rice". If you also grow wheat or maize on the farm, those go under 01.11.00 and are kept as a separate activity.
If in addition to growing rice I also hull and package it for sale, do I stay under 01.12.00?
Only if the processing is primary processing tied to your own harvest. Milling rough rice into marketable processed rice is a food-industry activity classified under 10.61.11. ATECO code 01.12.00 covers cultivation and harvesting; once the grain enters a milling cycle for the market, the activity changes code.
I provide drying and cleaning services for rough rice on behalf of neighbouring farms — I don't grow rice myself. Is the code 01.12.00 or something else?
No, 01.12.00 is for growers of their own rice. If you dry, clean and prepare rough rice harvested by others as a contract service, the correct code is 01.63.10 — post-harvest activities. The distinction is straightforward: here you are processing another farm's product, not cultivating your own paddy.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.12.00— Coltivazione di riso(corrispondenza diretta)