A
A - ATECO Codes Agriculture
Section A covers agriculture, forestry and fishing: crop growing, livestock farming, hunting, forest management, aquaculture and related services. From a tax perspective this is a world apart, because a farmer who stays within the limits of Article 32 of the TUIR is taxed on cadastral agricultural income rather than actual revenue, with a special VAT scheme (Article 34 of Presidential Decree 633/72) and contributions paid to the INPS agricultural management fund. For this reason the flat-rate regime here follows different rules compared to trade or services.
- ATECO 2025 codes
- 57
- Flat-rate eligible
- 57 of 57
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
01.11.00ATECO Code 01.11.00 — Growing of Cereals, Leguminous Crops and Oil Seeds (Except Rice)01.12.00ATECO Code 01.12.00 — Growing of Rice01.13.11ATECO Code 01.13.11 — Growing of Vegetables and Melons in Open Fields01.13.12ATECO Code 01.13.12 — Growing of Vegetables and Melons in Protected Off-Soil Cultivation01.13.13ATECO Code 01.13.13 — Growing of Vegetables and Melons in Other Protected Cultivation (Excluding Off-Soil)01.13.20ATECO Code 01.13.20 — Growing of Roots and Tubers, Including Sugar Beet01.13.30ATECO Code 01.13.30 — Growing of Tubers, Including Potatoes01.14.00ATECO Code 01.14.00 — Growing of Sugar Cane01.15.00ATECO Code 01.15.00 — Growing of Tobacco01.16.00ATECO Code 01.16.00 — Growing of Fibre Crops01.19.11ATECO Code Open-Field Flower Growing01.19.12ATECO Code Flower Growing in Protected Soilless Cultivation01.19.13ATECO Code Flower Growing in Other Protected Cultivation, Excluding Soilless Cultivation01.19.90ATECO Code Growing of Fodder Crops and Other Non-Permanent Agricultural Crops N.e.c.01.21.00ATECO Code Grape Growing01.22.00ATECO Code Growing of Tropical and Subtropical Fruit01.23.00ATECO Code Citrus Fruit Growing01.24.00ATECO Code Growing of Pome Fruits and Stone Fruits01.25.00ATECO Code Growing of Other Fruit Trees, Berries and Nuts01.26.00ATECO Code Growing of Oleaginous Fruits01.27.00ATECO Code Growing of Beverage Crops01.28.00ATECO Code Growing of Spices, Aromatic and Pharmaceutical Crops01.29.00ATECO Code Growing of Other Permanent Crops01.30.00ATECO Code Plant Propagation01.41.00ATECO Code Dairy Cattle Farming01.42.00ATECO Code Raising of Other Cattle and Buffaloes01.43.00ATECO Code Raising of Horses and Other Equines01.44.00ATECO Code Raising of Camels and Camelids01.45.00ATECO Code Raising of Sheep and Goats01.46.00ATECO Code Pig Farming01.47.00ATECO Code Raising of Poultry01.48.10ATECO Code Rabbit Farming01.48.20ATECO Code Raising of Other Fur Animals01.48.30ATECO Code Beekeeping01.48.40ATECO Code Silk-Worm Rearing01.48.91ATECO Code Insect Farming01.48.99ATECO Code Raising of Other Animals N.e.c.01.50.00ATECO Code Mixed Farming01.61.10ATECO Code Land Maintenance to Keep It in Good Condition01.61.91ATECO Code Crop Protection Treatments01.61.99ATECO Code Other Support Activities for Crop Production N.e.c.01.62.01ATECO Code Farriery Activities01.62.09ATECO Code Other Support Activities for Animal Production01.63.10ATECO Code Post-Harvest Crop Activities01.63.20ATECO Code Processing of Seed for Propagation01.70.00ATECO Code Hunting, Trapping and Related Services03.11.00ATECO Code Marine Fishing03.12.00ATECO Code Freshwater Fishing03.21.01ATECO Code Marine Algae Farming03.21.09ATECO Code Other Marine Aquaculture Activities03.22.01ATECO Code Freshwater Algae Farming03.22.09ATECO Code Other Freshwater Aquaculture Activities03.30.00ATECO Code Support Activities for Fishing and AquacultureFrequently asked questions
Can a farmer register a VAT number under the flat-rate tax regime?
For strictly agricultural activities — those that fall within the limits of Article 32 of the TUIR — no: that income is taxed on a cadastral basis (agricultural and dominical income) and falls neither under business income nor self-employment income, so the flat-rate regime does not apply. The flat-rate regime becomes relevant when the activity exceeds those limits and generates business income, or when a farmer runs a secondary activity alongside the land (services, consultancy, agritourism treated as a business). On that income you can calculate your taxes using the flat-rate coefficients.
How do INPS contributions work for people working in agriculture?
Owner-farmers and professional agricultural entrepreneurs (IAP) enrol in the INPS agricultural management fund, with contributions calculated on conventional income bands tied to working days rather than actual turnover. New registrations for those under 40 and in disadvantaged areas benefit from reductions and, in some years, partial exemptions for the first years of activity. Those who provide agronomy consultancy as a freelancer, on the other hand, normally contribute to the separate management (gestione separata).
What profitability coefficient is used for agricultural activities in the flat-rate regime?
When a connected or excess-limit agricultural activity is taxed under the flat-rate regime, the coefficients of the relevant ATECO code apply: 40% for trade and product sales, 67% for services and activity provision. On the income calculated in this way, the 15% substitute tax is due, reduced to 5% for the first five years if the new-business requirements are met. The annual revenue and compensation ceiling of €85,000 continues to apply.