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
- 10.20.0Lavorazione e conservazione di pesce, crostacei e molluschi
- 10.20.09Altre attività di lavorazione e conservazione di pesce, crostacei e molluschi
Description
- preparation and preservation of fish, crustaceans and molluscs ( freezing, deep-freezing, drying, cooking, smoking, salting, immersing in brine, canning)
- production of fish, crustacean and mollusc products: fish fillets, roes, caviar, caviar substitutes, etc.
- production of fishmeal for human consumption or animal feed
- production of meals and solubles from fish and other aquatic animals unfit for human consumption
- activities of factory vessels not engaged in fishing and only in the processing and preserving of fish
- removing fish heads, gutting and cutting fish into pieces, and then freezing
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.20:
- processing and preserving of fish on vessels engaged in fishing, see 03.11
- processing of whales on land or specialised vessels, see 10.11
- production of oils and fats of fish and marine mammals, see 10.41
- manufacture of prepared fish dishes, see 10.85
- manufacture of fish soups, see 10.89
Frequently asked questions
I freeze, can, and fillet fish and produce caviar — is that 10.20.09 or seaweed processing?
10.20.09 because you are working with fishery products: freezing, quick-freezing, drying, smoking, salting, and canning of fish, crustaceans, and molluscs, as well as fillets, fish roe, and caviar. Seaweed processing is a separate code, 10.20.01, even though it sits within the same class.
Do I process fish or just catch it? I own a fishing vessel and then can my catch.
These are two separate activities. Sea fishing is 03.11.00; the transformation and preservation of the catch is 10.20.09. If you do both, you declare the predominant activity as your primary code and the other as secondary.
I produce fish meal for animal feed from by-products — is that 10.20.09 or animal feed?
10.20.09 because the production of fish meal and fish solubles from fish and other aquatic animals, including for animal nutrition, falls within the processing of fishery products. The manufacture of complete compound feed for animals is a separate code, 10.91.00. Here you stop at basic fish meal.