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
- CATTIVITÀ MANIFATTURIERE
- 20Fabbricazione di prodotti chimici
- 20.20.00Fabbricazione di fitofarmaci, disinfettanti e altri prodotti chimici per l'agricoltura
Description
- manufacture of pesticides (plant protection products)
- manufacture of insecticides, rodenticides, fungicides, herbicides, acaricides, molluscicides, biocides
- manufacture of anti-sprouting products, plant growth regulators
- manufacture of disinfectants (for agricultural and other use)
- manufacture of other agrochemical products n.e.c.
Exclusion notes
Excluded from class 20.20:
- manufacture of fertilisers and nitrogen compounds, see 20.15
Frequently asked questions
I produce insecticides and herbicides for agriculture: is it 20.20.00 or the manufacture of fertilisers?
It is 20.20.00. Pesticides, insecticides, rodenticides, fungicides, herbicides, biocides, plant growth regulators and disinfectants for agricultural use all belong here. Fertilisers that feed the plant fall under 20.15.00 instead. The distinguishing factor is protecting the crop versus feeding it.
I produce disinfectants for the home, not for agriculture: do I still fall under 20.20.00 or under detergents?
It depends on the product. The ISTAT classification includes agricultural-use disinfectants and others in 20.20.00, so many biocidal disinfectants remain here. Detergents and household cleaning products fall under 20.41.10 instead. What matters is whether the product is a biocide or a surfactant-based detergent.
I manufacture both fertilisers and pesticides within the same agricultural business: is one code enough?
No, these are two distinct activities. Pesticides, insecticides and herbicides that protect crops fall under 20.20.00, while fertilisers and nitrogen compounds that feed them use code 20.15.00. If you produce both, you will generally need both codes, since the classification follows the product.
I produce plant growth regulators and germination inhibitors: is it 20.20.00 or another chemical code?
It is 20.20.00. Germination inhibitors and plant growth regulators are explicitly listed under this code alongside pesticides. Other miscellaneous chemical products not classified elsewhere fall under 20.59.99. You stay here as long as the product acts on crop growth or crop protection.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 20.20.00— Fabbricazione di agrofarmaci e di altri prodotti chimici per l'agricoltura (esclusi i concimi)(corrispondenza diretta)