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
- 01.13Coltivazione di ortaggi e meloni, radici e tuberi
- 01.13.30Coltivazione di tuberi, incluse patate
Description
- growing of tubers, e.g.:
- potatoes
- sweet potatoes
- cassava
- yams
- swedes
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 01.13:
- growing of grain maize, see 01.11
- growing of maize, lupines, kale for fodder, see 01.19
- growing of beet seeds other than sugar beet seeds, see 01.19
- growing of strawberries, see 01.25
- growing of perennial and non-perennial spices and aromatic crops, see 01.28
- growing of spices and aromatic, drug and pharmaceutical crops, see 01.28
- growing of pepper (Piper spp.), see 01.28
- growing of plants for planting, see 01.30
- growing of mushroom spawn, see 01.30
- gathering of mushrooms and other wild growing non-wood forest products, see 02.30
Frequently asked questions
I grow potatoes — is the ATECO code 01.13.30 or do I fall under root vegetables 01.13.20?
01.13.30. Potatoes are tubers and have a dedicated entry together with sweet potatoes, cassava and yams. Roots and bulbs such as carrots, turnips and onions, along with sugar beet, fall instead under 01.13.20. Tuber or root: the classification follows the botany.
If in addition to growing potatoes I also process them into crisps or packaged mash, do I stay on 01.13.30?
No, processing changes the activity. Growing potatoes is 01.13.30; processing and preserving them into products such as crisps, mash or frozen goods is a food-industry activity classified under 10.39.00. The agricultural code stops at harvesting the tuber.
I produce seed potatoes (tuber-seed) for other growers — is it still 01.13.30 or the seed-processing code?
Growing potatoes destined for sowing falls under 01.13.30 just like growing ware potatoes. If, however, you separately prepare and grade the propagating material to improve its quality as a distinct service, see the entry 01.63.20. Growing the tuber is one thing; processing it as a field seed is another.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.13.40— Coltivazione di patate(unito da più codici)