Tax Democracy

ATECO code 10.39

Other processing and preserving of fruit and vegetables

ALTRE ATTIVITÀ DI LAVORAZIONE E CONSERVAZIONE DI FRUTTA E ORTAGGI

ATECO code10.39

Recommended INPS scheme:

ARTIGIANI

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

40%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 10Produzione di prodotti alimentari
  • 10.3Lavorazione e conservazione di frutta e ortaggi
  • 10.39Altre attività di lavorazione e conservazione di frutta e ortaggi

Description

Notes from sub-category 10.39.00:

  • manufacture of food consisting chiefly of fruits or vegetables
  • preserving of fruits, nuts or vegetables (e.g. freezing, drying, freeze-drying, drying by infra-red radiation, immersing in oil or in vinegar, canning, high pressure, high temperature)
  • manufacture of fruit or vegetable food products
  • manufacture of jams, marmalades and table jellies
  • shelling, peeling and roasting of nuts
  • manufacture of nut foods and pastes
  • manufacture of conserved tomatoes, peeled tomatoes, tomato puree
  • manufacture of perishable prepared foods of fruits and vegetables, e.g.:
  • salads, mixed salads, packaged
  • peeled or cut vegetables
  • tofu (bean curd)

Exclusion notes

  • manufacture of fruit and vegetable juices, see 10.32
  • manufacture of flour or meal of dried leguminous vegetables, see 10.61
  • preservation of fruits and nuts in sugar, see 10.82
  • manufacture of prepared vegetable dishes, see 10.85
  • manufacture of homogenised food preparations and dietetic food, see 10.86
  • manufacture of artificial concentrates, see 10.89

Excluded from division 10:

  • preparation of meals for immediate consumption, see division 56

Excluded from sub-category 10.39.00:

  • manufacture of fruit or vegetable juices, see 10.32.00

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