Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- AAGRICOLTURA, SILVICOLTURA E PESCA
- 01Produzioni vegetali e animali, caccia e servizi connessi
- 01.1Coltivazione di colture agricole non permanenti
- 01.15.00Coltivazione di tabacco
Description
- growing of unmanufactured tobacco
- preliminary processing of tobacco when associated with the growing of tobacco
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 class 01.15:
- preparation of tobacco leaves (e.g. sun drying) by a third party, see 01.63
- manufacture of tobacco products, see 12.00
Frequently asked questions
I grow tobacco and cure it on my farm — does everything stay under 01.15.00 or is primary processing a different code?
Yes, it stays under 01.15.00 as long as the primary processing is connected to your own cultivation. The entry covers both raw tobacco and primary processing linked to the growing activity. Manufacturing cigarettes, cigars and other tobacco products is a separate activity, however, classified under 12.00.00.
What is the difference between growing tobacco (01.15.00) and manufacturing cigarettes — do I need to change code?
Yes. Growing tobacco and carrying out primary processing of raw leaf is 01.15.00; transforming it into cigarettes, cigars or pipe tobacco is manufacturing and falls under 12.00.00. The agricultural code covers the field and initial curing, not the finished smokable product.
I provide only drying and grading services for tobacco leaves grown by local farmers — I don't grow tobacco myself. What code applies?
Not 01.15.00, which presupposes that the tobacco is yours. Preparing leaves harvested by others — such as sun-curing and grading done on a contract basis — falls under post-harvest activities at 01.63.10. Primary processing stays under 01.15.00 only when it is tied to your own cultivation.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.15.00— Coltivazione di tabacco(corrispondenza diretta)