ATECO Codes — Forestry and logging
Division 02 groups the activities of the forestry supply chain: management and care of woodlands, timber felling and firewood production, gathering of non-timber wild products such as mushrooms, truffles, chestnuts and cork, plus support services carried out for third parties. From a tax perspective it is important to distinguish operators who work as agricultural entrepreneurs, taxed on cadastral agricultural income, from those who invoice forestry services, whose income follows business or flat-rate regime rules.
- ATECO 2025 codes
- 4
- Flat-rate eligible
- 4 of 4
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
Does someone who fells timber or manages woodland pay taxes on agricultural income or on turnover?
It depends on how the activity is carried out. If registered as an agricultural entrepreneur or self-cultivating farmer and the forestry work is on owned or rented land, the income is agricultural income calculated on cadastral values, not on actual revenue. Someone who instead invoices felling, logging or forestry services for third parties generates business income and may fall under the flat-rate regime if annual fees remain below €85,000.
What profitability coefficient applies to forestry support services under the flat-rate regime?
For forestry support services (code 02.40) and for services rendered to third parties the profitability coefficient is 67%. This means that 67% of fees become taxable income, to which the substitute tax of 5% for the first five years or 15% thereafter is applied after deducting the social security contributions paid. You can calculate the taxes by entering your projected turnover.
Does someone who collects and sells mushrooms or truffles need to open a VAT number?
Occasional collection of wild truffles and mushrooms by private individuals follows its own rules: the sale of truffles within certain limits is subject to a preferential withholding tax with no obligation to hold a VAT number. If, on the other hand, gathering is habitual and organised as an ongoing economic activity, it falls under code 02.30 and requires opening a VAT number, with INPS registration and, as a rule, management of agricultural contributions.