ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 81.30.00— Attività di servizi per la cura del paesaggio(corrispondenza diretta)
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
- NNOLEGGIO, AGENZIE DI VIAGGIO, SERVIZI DI SUPPORTO ALLE IMPRESE
- 81ATTIVITÀ DI SERVIZI PER EDIFICI E PAESAGGIO
- 81.30Cura e manutenzione del paesaggio
- 81.30.00Cura e manutenzione del paesaggio (inclusi parchi, giardini e aiuole)
Frequently asked questions
I'm opening a VAT number as a gardener — is 81.30.00 the right code?
Yes. A gardener who creates, tends, and maintains parks, gardens, and green areas at residential properties, public buildings, sports grounds, and roads uses 81.30.00. Green-area maintenance carried out by third parties is a regulated activity: since 2016 you must demonstrate the professional competence required by law.
I maintain green areas and occasionally sweep forecourts — 81.30.00 or street cleaning?
Usually 81.30.00 if the core of the work is green-area maintenance. Street sweeping as a standalone service, including snow and ice removal, falls under 81.23.91. The deciding factor is your predominant activity: planting and pruning, or cleaning the road surface.
Does environmental restoration and green engineering fall under landscape services?
Yes. 81.30.00 covers the restoration of natural environments, vegetation engineering, erosion control in mountain areas, and invasive-species management. If instead you design green spaces as a technical consultant without carrying out the physical works, you are closer to consultancy — for example 70.20.09.
Maintenance of a golf course or football pitch — what ATECO code?
81.30.00. The construction and maintenance of sports grounds such as golf courses and football pitches is explicitly listed among the activities of this code, alongside playgrounds and recreational parks. It is always green-area maintenance, not management of a sports facility.