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
- 01Produzioni vegetali e animali, caccia e servizi connessi
- 01.6Attività di supporto all'agricoltura e attività successive alla raccolta
- 01.61Attività di supporto alla produzione vegetale
- 01.61.9Attività di supporto alla produzione vegetale n.c.a.
- 01.61.91Trattamenti fitosanitari
Description
- application of pesticides (plant protection products), e.g. insecticides, rodenticides, fungicides
- pest control (including rabbits) in connection with agriculture
- pest control in agriculture
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 01.61:
- post-harvest crop activities, see 01.63
- drainage of agricultural land, see 43.12
- landscape architecture, see 71.11
- activities of agronomists and agricultural economists, see 74.99
- rental of agricultural and forestry machinery and equipment without operator, see 77.31
- landscape gardening; planting, see 81.30
- organisation of agricultural shows and fairs, see 82.30
Frequently asked questions
I apply pesticides on fields on behalf of other farmers — what ATECO code?
01.61.91. The application of crop-protection products such as insecticides, fungicides, and rodenticides and pest control in agriculture fall within this class. If in addition to treatments you also carry out sowing, pruning, and harvesting for third parties, those operations fall under 01.61.99.
I carry out pest control in homes and warehouses, not in fields — does that fall under 01.61.91?
No. 01.61.91 covers pest control and crop-protection treatments in agriculture. Pest control in residential or industrial buildings is a specialist cleaning service under division 81, not an agricultural activity. The key is that the treatment must be applied to crops.
I carry out pest and vermin control in fields as well as spraying — is it 01.61.91 or 01.61.99?
01.61.91. Pest and vermin control in agriculture — including rabbits — falls here alongside the application of crop-protection products. If in addition to this you carry out ploughing, sowing, pruning, or harvesting for third parties, those operations fall under 01.61.99.