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
- 02.40.00Servizi di supporto per la silvicoltura
Description
- forestry service activities:
- forestry inventories
- forest management consulting services
- timber evaluation
- forest fire fighting and prevention
- forest pest control
- logging service activities:
- transport of logs within the forest
Exclusion notes
Excluded from division 02:
- further processing of wood beginning with sawmilling and planing of wood, see division 16
Excluded from class 02.40:
- operation of forest tree nurseries, see 02.10
- draining of forestry land, see 43.12
- clearing of building sites, see 43.12
Frequently asked questions
I provide forestry consultancy and woodland inventories on a contract basis: ATECO code 02.40.00?
Yes, 02.40.00. This is where forestry support services carried out for third parties belong: forest inventories, management consultancy, timber valuation, fire prevention and control, pest management, plus clearing and skidding including log haulage within the forest area. If the woodland is yours and you produce logs to sell, the activity is 02.20.00.
Is forest fire-fighting and pest control in woodland ATECO code 02.40.00?
Yes, when it is a service connected to forestry: forest fire prevention and control and forest pest management fall under 02.40.00. The care and growth of the woodland itself — reforestation, thinning, nurseries — is silviculture, i.e. 02.10.00.
I do clearing and skidding under contract but sometimes also sell the recovered timber: which ATECO code do I use?
You remain in 02.40.00 only if the work is a service for the forest owner — clearing, skidding and hauling logs within the forest area. When you produce and sell the timber as your own goods, the activity becomes forest area exploitation, i.e. 02.20.00. Who sells the timber is what separates the two categories.
I carry out pest treatments both in woodland and on agricultural crops: same ATECO code 02.40.00?
No, it depends on the terrain. Pest and harmful-animal control in forests falls under 02.40.00, while the same work on agricultural crops carried out for third parties belongs to crop production support services, i.e. 01.61.99. The distinction is whether you are working in woodland or in fields.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 02.40.00— Servizi di supporto per la silvicoltura(corrispondenza diretta)