C-10 ATECO Code Food Manufacturing
Division 10 covers food manufacturing industries: businesses that process and preserve meat and fish, produce preserved fruit and vegetables, oils, bread, confectionery, fresh pasta and other baked goods. Both large industrial facilities and small artisan workshops and home-based food businesses fall under these codes. For tax purposes, almost all of these activities are classed as goods production, with a profitability coefficient of 40% under the flat-rate regime.
- ATECO 2025 codes
- 41
- Flat-rate eligible
- 41 of 41
- Profitability coefficient
- 40%
- Prevalent INPS scheme
- Artigiani
10.11.00Processing and preserving of meat, except poultry meatFlat-rate40%10.12.00Processing and preserving of poultry meatFlat-rate40%10.13.00Production of meat and poultry meat productsFlat-rate40%10.20.01Processing of seaweed and algaeFlat-rate40%10.20.09Other processing and preserving of fish, crustaceans and molluscsFlat-rate40%10.31.00Processing and preserving of potatoesFlat-rate40%10.32.00Manufacture of fruit and vegetable juiceFlat-rate40%10.39.00Other processing and preserving of fruit and vegetablesFlat-rate40%10.41.10Manufacture of olive oilFlat-rate40%10.41.20Manufacture of other vegetable oilsFlat-rate40%10.41.30Manufacture of animal oils and fatsFlat-rate40%10.42.00Manufacture of margarine and similar edible fatsFlat-rate40%10.51.10Liquid milk and cream processingFlat-rate40%10.51.20Manufacture of milk-derived productsFlat-rate40%10.52.00Manufacture of ice creamFlat-rate40%10.61.11Milling of wheatFlat-rate40%10.61.19Milling of other cerealsFlat-rate40%10.61.20Rice millingFlat-rate40%10.61.90Milling of other grain productsFlat-rate40%10.62.00Manufacture of starches and starch productsFlat-rate40%10.71.10Manufacture of bread and similar bakery productsFlat-rate40%10.71.20Manufacture of fresh pastry goods and cakesFlat-rate40%10.72.00Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakesFlat-rate40%10.73.01Manufacture of fresh farinaceous productsFlat-rate40%10.73.02Manufacture of preserved farinaceous productsFlat-rate40%10.81.00Manufacture of sugarFlat-rate40%10.82.00Manufacture of cocoa, chocolate, and sugar confectioneryFlat-rate40%10.83.01Processing of tea and other infusion preparationsFlat-rate40%10.83.02Processing of coffeeFlat-rate40%10.84.00Manufacture of condiments and seasoningsFlat-rate40%10.85.01Manufacture of prepared meals and dishes based on meat, including poultry-based prepared meals and dishesFlat-rate40%10.85.02Manufacture of prepared meals and dishes based on fishFlat-rate40%10.85.03Manufacture of prepared meals and dishes based on vegetablesFlat-rate40%10.85.04Manufacture of frozen or otherwise preserved pizzaFlat-rate40%10.85.05Manufacture of prepared meals and dishes based on pastaFlat-rate40%10.85.09Manufacture of other prepared meals and dishesFlat-rate40%10.86.00Manufacture of homogenised preparations and dietetic foodFlat-rate40%10.89.01Manufacture of food supplementsFlat-rate40%10.89.09Manufacture of other miscellaneous food products n.e.c.Flat-rate40%10.91.00Manufacture of prepared feeds for farm animalsFlat-rate40%10.92.00Manufacture of prepared pet foodsFlat-rate40%
Frequently asked questions
What is the profitability coefficient for food producers under the flat-rate regime?
For food and beverage manufacturing activities (ATECO codes starting with 10 and 11) the profitability coefficient is 40%. This means taxable income is calculated on 40% of the year's receipts, regardless of actual expenditure on raw materials and equipment. On that income — after deducting contributions paid — the substitute tax of 5% applies for the first five years or 15% thereafter. You can calculate your taxes to see how much you keep.
Which INPS scheme applies to food producers?
Anyone who transforms or produces food as a workshop business (patisserie, bakery, gelateria, preserves or fresh pasta production) is normally enrolled in the INPS Artigiani (Craftworkers) scheme and registered on the Artisan Businesses Roll. Contributions are partly fixed and are due even at low turnover: in 2025 the minimum starts at around €4,500 per year, plus 24% on the portion of income above the minimum threshold. Under the flat-rate regime you can request a 35% reduction on artisan contributions.
What is required beyond a VAT number to open a food production business?
A VAT number alone is not enough. You need an HACCP certificate for anyone who handles food, a SCIA filed with the municipal SUAP office, and an HACCP self-monitoring manual describing the laboratory's hygiene procedures. Registration with the Companies Register, the Artigiani scheme and INAIL is handled through the ComUnica filing at the Chamber of Commerce. For direct home sales (home-based food business), the premises must meet the health and hygiene requirements inspected by the local health authority (ASL).