Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
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
