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
- UATTIVITÀ DI FAMIGLIE E CONVIVENZE COME DATORI DI LAVORO PER PERSONALE DOMESTICO E PRODUZIONE DI BENI E SERVIZI INDIFFERENZIATI PER USO PROPRIO DA PARTE DI FAMIGLIE E CONVIVENZE
- 98Produzione di beni e di servizi indifferenziati per uso proprio da parte di famiglie e convivenze
- 98.10.00Produzione di beni indifferenziati per uso proprio da parte di famiglie e convivenze
Exclusion notes
Excluded from class 98.10:
- If households are also engaged in the production of marketed goods, they are classified to the appropriate goods-producing industry of NACE/ATECO.
- If households are principally engaged in a specific goods-producing subsistence activity, they are classified to the appropriate goods-producing industry of NACE/ATECO.
Frequently asked questions
A home vegetable garden and home-made preserves for personal consumption — 98.10.00?
If the household builds or manufactures goods for its own use, does 98.10.00 still apply?
Yes, as long as the production stays for personal use and does not become a market-oriented economic activity. If you construct buildings as a business, the nearest code is 41.00.00.
Hens and a few animals in the yard for the family's own eggs and meat — 98.10.00?
Yes, as long as you keep the animals to consume their produce yourself without selling it. If you raise poultry as a market-oriented activity, the code becomes 01.47.00.
I grow a vegetable garden for home use but occasionally give away or sell the surplus — does the code change?
You generally remain under 98.10.00 if the garden is primarily for your own table and the surplus is occasional. However, once selling vegetables becomes a genuine ongoing activity, you move to 01.13.11.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 98.10.00— Produzione di beni indifferenziati per uso proprio da parte di famiglie e convivenze(corrispondenza diretta)
