Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 82Attività amministrative, di supporto per le funzioni di ufficio e altri servizi di supporto alle imprese
- 82.9Servizi di supporto alle imprese n.c.a.
- 82.92Attività di imballaggio
- 82.92.10Attività di imballaggio di generi alimentari
Exclusion notes
Excluded from class 82.92:
- manufacture of soft drinks and production of natural mineral waters, see 11.07
- packaging activities incidental to transport, see 52.26
Frequently asked questions
I package and wrap food products on behalf of third parties — which ATECO code applies?
82.92.10. Third-party packaging of food products is exactly what this code covers. If you package non-food products, you move to the twin sub-class 82.92.20.
Food packaging (82.92.10) or food production: how do I tell the difference?
Generally 82.92.10 applies when you package on behalf of third parties without producing the food itself. If you transform and manufacture the food, the activity is manufacturing and falls under division 10 of the food industry, not business support services. The deciding factor is whether you produce the product or merely pack it.
What is the difference between food packaging 82.92.10 and non-food packaging 82.92.20?
Only the product being packaged. 82.92.10 covers food products; 82.92.20 covers non-food products. The packaging activity on behalf of third parties is identical — only the product differs.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 82.92.10— Imballaggio e confezionamento di generi alimentari(corrispondenza diretta)