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
- 02.10.00Silvicoltura e altre attività forestali
Description
- growing of standing timber: planting, replanting, transplanting, thinning and conserving of forests, and timber tracts
- growing of coppice, pulpwood and firewood
- operation of forest tree nurseries
- growing of poplar and willow
Exclusion notes
Excluded from division 02:
- further processing of wood beginning with sawmilling and planing of wood, see division 16
Excluded from class 02.10:
- growing of Christmas trees, see 01.29
- operation of tree nurseries, except for forest trees, see 01.30
- gathering of mushrooms and other wild growing non-wood forest products, see 02.30
- production of wood chips and particles, not associated with forestry activities, see 16.11
- production of wood fire logs not associated with forestry activities, see 16.26
- activities relating to amenity tree care and arboriculture, see 81.30
- conservation and maintenance services of national parks, nature parks and reserves, see 91.42
Frequently asked questions
I manage a forest nursery and carry out reforestation: ATECO code 02.10.00 or 02.20.00?
Usually 02.10.00. This is where proper silviculture belongs: reforestation, transplanting, thinning, forest conservation, management of forest nurseries and the cultivation of coppice, poplars and willows. When you cut and produce logs and firewood for industry, the activity becomes forest area exploitation, i.e. 02.20.00.
Is growing poplars and willows agriculture or silviculture under ATECO 2025?
It is silviculture: the cultivation of poplars and willows falls under 02.10.00, together with wood intended for wood pulp and firewood. If others carry out the forest work on your behalf — forestry consultancy, inventories, hauling logs within the area — those services fall under 02.40.00.
I grow Christmas trees and plants for basket-weaving: is that silviculture 02.10.00 or agricultural cultivation?
No, it is generally not silviculture. Christmas trees and plants cultivated for basketwork materials fall under permanent agricultural crops, i.e. 01.29.00. 02.10.00 covers actual woodland: reforestation, coppice, forest nurseries, poplars and willows grown for timber and pulp.
I manage coppice woodland to produce wood-chip biomass: does that still fall under ATECO code 02.10.00?
Yes, growing and managing coppice for firewood and wood pulp is in 02.10.00. When you fell and collect felling residues, stumps and chippings to produce energy, that is already forest area exploitation, i.e. 02.20.00. Growing the woodland and felling it are two distinct phases.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 02.10.00— Silvicoltura e altre attività forestali(corrispondenza diretta)