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
- 10.39.00Altre attività di lavorazione e conservazione di frutta e ortaggi
Description
- 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 or vegetable juices, see 10.32.00
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.39:
- 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
Frequently asked questions
I make jams, peeled tomatoes, and packaged cut vegetables: ATECO code 10.39.00 or fruit juices?
10.39.00 for jams, marmalades, tomato preserves, vegetables bottled in oil or canned, roasted nuts, and packaged salads and cut vegetables. Fruit juices and nectars have their own dedicated heading, 10.32.00, which is expressly excluded from this one.
I work mainly with potatoes, or a mix of all vegetables — should I use 10.39.00?
If your primary product is potato-based (frozen products, mash, crisps, flour), the correct code is 10.31.00. 10.39.00 covers all other preserved or processed fruit and vegetables, including tofu and roasted nuts.
I produce tofu and nut-based pastes: does that fall under 10.39.00 or somewhere else?
Yes, 10.39.00. Tofu, nut-based foods and pastes, packaged salads, and cut vegetables are all included here among fruit- and vegetable-based products. If you were instead making sauces and condiments such as vinegar or mustard, the activity would fall under 10.84.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.39.00— Lavorazione e conservazione di frutta e di ortaggi (esclusi i succhi di frutta e di ortaggi)(corrispondenza diretta)