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
- 01.30.00Riproduzione delle piante
Description
- growing of plants for planting
- growing of plants for ornamental purposes, including turf for transplanting
- growing of live plants for bulbs, tubers and roots, cuttings and slips, and mushroom spawn
- operation of tree nurseries, except forest tree nurseries
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 01.30:
- growing of plants for the purpose of seed production, see 01.1, 01.2
- operation of forest tree nurseries, see 02.10
Frequently asked questions
I'm opening a nursery that sells seedlings and cuttings to other growers — is that 01.30.00 or regular crop cultivation?
01.30.00. When what you sell is the plant intended to be replanted (seedlings, cuttings, bulbs, turf for transplanting), you are in plant propagation. If instead you cultivate plants to harvest their fruit or final product, choose the corresponding cultivation class — for example various perennial crops under 01.29.00.
I sell potted ornamental plants directly to the public — does that still fall under 01.30.00?
Only if you produce them yourself in a nursery. The production of ornamental plants and turf for transplanting is 01.30.00. Purely retailing flowers and plants purchased from third parties is trade, not agriculture, and belongs to a code in section G, not here.
I grow geraniums and other flowering plants to sell already in bloom, not for replanting — is that 01.30.00 or floriculture?
Usually floriculture. If the end product is the flower or the blooming plant ready to be displayed at home, you are in flower growing — for example open-field flower cultivation under 01.19.11. Code 01.30.00 applies when you produce the young plant (cuttings, seedlings, turf) intended to be replanted by someone else.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.30.00— Riproduzione delle piante(corrispondenza diretta)