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
- 02.20.00Utilizzo di aree forestali
Description
- production of roundwood for forest-based manufacturing industries
- production of roundwood used in an unprocessed form (e.g. pit-props, fence posts and utility poles)
- gathering of firewood
- gathering and production of forest harvesting residues (e.g. brushwood, stumps, wood chips from logging and other forest waste for energy)
- production of charcoal in the forest (using traditional methods)
Exclusion notes
Excluded from division 02:
- further processing of wood beginning with sawmilling and planing of wood, see division 16
Excluded from class 02.20:
- growing of Christmas trees, see 01.29
- growing of standing timber: planting, replanting, transplanting, thinning and conserving of forests, and timber tracts, see 02.10
- gathering of 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 charcoal through distillation of wood, see 20.14
Frequently asked questions
I fell woodland and produce firewood to sell: ATECO code 02.20.00 or 02.10.00?
Usually 02.20.00. This code covers the production of logs and roundwood for industry, unprocessed poles, the collection of firewood and felling residues for energy, through to charcoal produced in the forest by traditional methods. If your work is growing and tending the woodland before felling, that is silviculture, i.e. 02.10.00.
I carry out skidding and log haulage as a contract service: is that ATECO code 02.20.00?
Only if you produce the logs yourself. Felling and skidding carried out as a service for the forest owner — including hauling logs within the forest area — fall under support services, i.e. 02.40.00. 02.20.00 is for those who produce and sell their own timber.
I produce charcoal in the forest using a traditional kiln: ATECO code 02.20.00?
Yes, producing charcoal in the forest by traditional methods falls under 02.20.00, alongside logs and firewood. Fossil coal extracted from underground is a different matter: that is a mining activity — for example anthracite under 05.10.00. Here we are talking about wood charcoal produced in the forest.
In the same woodland I collect both timber and mushrooms and resins to sell: same ATECO code 02.20.00?
No, those are two separate categories. The production of logs, firewood and felling residues for energy is in 02.20.00, while the gathering of mushrooms, truffles, resins and wild berries is the collection of non-wood forest products, i.e. 02.30.00. The dividing line is wood versus spontaneous forest products.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 02.20.00— Utilizzo di aree forestali(corrispondenza diretta)