If you want to pursue a career as a self-employed gardener and you don't know where to start, you are in the right place. In this article in collaboration with Fiscozen, the service to manage the VAT number online and without stress, we will see in detail what is the ateco code, the most suitable tax regime, the income coefficient and how many taxes and contributions must be paid according to the regulations in force.
Article index:
Let's start with the Gardener's profession
The ATECO code of the gardener
ITER and requirements for gardener activities
Tax regime for gardeners
Flat-rate scheme for gardeners
Conclusions
Let's start with the Gardener's profession
Gardening is the technique and art of growing plants for mainly ornamental purposes. It can be practiced as a hobby, as a professional activity or as a rehabilitation or socializing activity within prisons or institutes, a practice that takes the name of "Garden therapy". The term "gardening" indicates the complex of actions for the creation and maintenance of a garden, usually private.
The gardener is part of the labor and therefore handicraft activities, in Italy to start this type of activity it is necessary to set up a sole proprietorship. That is, open a VAT number at the revenue agency and then activate it in the artisans register. This involves registration with INPS as craftsmen and with INAIL for the insurance policy and premiums on accidents.
The ATECO code of the gardener
For those who want to start this activity in Italy, the code is, unlike other activities not yet fully framed, only one: 81.30.00.
The ATECO code 81.30.00 identifies all gardening activities.
In fact, this ATECO code is suitable both for those who want to undertake the profession of traditional gardener and for those who instead want to undertake the activity of Tree Climbing, that is the set of working techniques that allows access to very tall plants in a safe manner for the operator and in total respect of the vegetation.
ITER and requirements for gardener activities
In order to start a gardener business it is important to have the following requirements:
VAT number - Revenue Agency
Registration with the Chamber of Commerce
Registration in the register of craftsmen
Degree in agricultural and forestry disciplines or professional qualification in the region of belonging. Some regions no longer do this type of course, it will be enough to do a self-certification where it is certified that the requirement is met.
So, first of all you need to open the VAT number by making a request to the revenue agency through the appropriate form, at the same time you have to open the position at the Chamber of Commerce in the Register of Craftsmen section.
Finally, in the traders and craftsmen management it is necessary to open the INPS position and the position with INAIL, the latter being used for accident insurance.
Tax regime for gardeners
As with many new beginnings in a professional career, even for those starting a gardener business it is highly recommended to open with a flat rate scheme.
The flat-rate scheme is currently the only facilitated classification for a freelancer or self-employed person to start professional activity without incurring large expenses and obligations. In fact, with the flat-rate regime there is a very low taxation and contribution compared to the traditional regime.
Flat-rate scheme for gardeners
Thanks to the flat-rate tax regime, a gardener pays taxes proportionally on a reduced tax base compared to the turnover collected. Through the ATECO code we obtain the income coefficient, or the tax base on which to pay taxes, or the tool that allows us to identify the gross income and subsequently the tax base.
In the case of gardeners, the income ratio is 67%, which is therefore the tax base.
For example, if you collect € 10,000, the gross income will be € 6,700 as gardeners have an income ratio of 67%. But it doesn't stop there. In fact, it is also possible to have a reduction in contributions.
The contributions of the artisans and traders management require a fixed annual payment of about € 3900, but if you are in a flat rate scheme you have a reduction of 35% which in our example corresponds to € 2,550. Contributions are also fully deductible, so we can deduct € 2,550 in full from gross income.
Returning to our example, out of € 10,000 of collection we will have € 6,700 of gross income from which to deduct € 2,550 of contributions thus obtaining approximately € 4,150 which corresponds to the net income.
On the taxable income we will apply a tax of 5%, if you have the necessary requirements, or 15% if it is an activity that has been going on for some time. In this way, if the correct percentage is 5%, about 210 of taxes to be paid.
In conclusion
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