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
- 02Silvicoltura e utilizzo di aree forestali
- 02.30.00Raccolta di prodotti selvatici non legnosi
Description
- gathering of wild growing materials, e.g.:
- mushrooms, truffles
- berries
- nuts
- tree sap
- balata and other rubber-like gums
- cork
- lac and resins
- balsams
- acorns, horse chestnuts
- mosses and lichens
- vegetable hair/eelgrass
- collecting wild plants (e.g. reeds, sedges)
- harvesting wild herbs and associated natural drying
- gathering of maple syrup in the wild
Exclusion notes
Excluded from division 02:
- further processing of wood beginning with sawmilling and planing of wood, see division 16
Excluded from class 02.30:
- non-wild growing of any of these products (except growing of cork trees), see division 01
- growing of mushrooms or truffles, see 01.13
- growing of berries or nuts, see 01.25
- gathering of firewood, see 02.20
Frequently asked questions
I gather wild truffles and mushrooms to sell: do I use ATECO code 02.30.00?
Yes, 02.30.00, because it covers the gathering of wild non-wood forest products: truffles, mushrooms, berries, nuts, cork, resins, mosses and wild herbs, including the natural drying connected to this activity. Mind the boundary: if you cultivate the truffles or mushrooms yourself, the activity is a cultivation, not this gathering category. For other cultivated permanent crops, see 01.29.00 instead.
Does gathering cork and resins fall under ATECO code 02.30.00 or under silviculture?
It falls under 02.30.00: cork, shellac, resins and balsams collected from the wild are non-wood forest products. Managed cultivation of cork oak trees, on the other hand, is silviculture, i.e. 02.10.00. The distinction is gathering what grows spontaneously versus cultivating the plant that produces it.
I gather wild medicinal herbs and aromatic plants and have them dried: ATECO code 02.30.00?
Yes, gathering wild herbs, reeds and sedges along with the natural drying connected to this activity falls under 02.30.00. If you cultivate the medicinal plants in a field yourself, you are in an agricultural cultivation — for example 01.29.00. Processing the herbs into herbal teas or extracts is then manufacturing, outside this gathering category.
I collect fallen firewood and spontaneous products in the same woodland: does everything still fall here or does the code change?
It depends on what you collect. Mushrooms, berries, nuts, sap, mosses and maple syrup gathered from the wild belong in 02.30.00, but collecting firewood and felling residues is forest area exploitation, i.e. 02.20.00. Wood changes the category; non-wood spontaneous products stay here.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 02.30.00— Raccolta di prodotti selvatici non legnosi(corrispondenza diretta)