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
- CATTIVITÀ MANIFATTURIERE
- 21Fabbricazione di prodotti farmaceutici di base e di preparati farmaceutici
- 21.20.0Fabbricazione di medicinali e preparati farmaceutici
- 21.20.09Fabbricazione di medicinali e altri preparati farmaceutici
Description
- manufacture of medicaments:
- antisera and other blood fractions
- vaccines
- diverse medicaments, including homeopathic preparations
- manufacture of chemical contraceptive products for external use and hormonal contraceptive medicaments
- manufacture of medical diagnostic preparations, including pregnancy tests
- manufacture of cell and gene advance therapy medical products
- manufacture of tissue engineered medicines
- manufacture of medical impregnated wadding, gauze, bandages, dressings, etc.
- preparation of botanical products (grinding, grading, milling) for pharmaceutical use
- manufacture of viral vectors-based medicines or vaccines
- manufacture of pharmaceutical preparations for veterinary medicines
Exclusion notes
Excluded from class 21.20:
- manufacture of herb infusions (mint, vervain, chamomile, etc.), see 10.83
- manufacture of food supplements, see 10.89
- manufacture of probiotics, see 21.10
- manufacture of dental fillings and dental cement, see 32.50
- manufacture of bone reconstruction cements, see 32.50
- manufacture of surgical drapes, see 32.50
- wholesale of pharmaceuticals, see 46.46
- retail sale of pharmaceuticals, see 47.73
- research and development for pharmaceuticals and other biotech products, see 72.10
- packaging of pharmaceuticals, see 82.92
Frequently asked questions
I package medicines, vaccines, and homeopathic preparations — should I use the ATECO code for finished medicines or active substances?
Here, if you produce the finished medicinal product: vaccines, sera, homeopathic preparations, advanced therapy medicinal products, gauze impregnated with pharmaceutical substances, and veterinary preparations as well. If instead you produce only the upstream active ingredient, the reference is 21.10.00.
I make pregnancy tests and medico-diagnostic preparations — do they fall under this code or radiopharmaceuticals?
Yes, under this code: the activities include medico-diagnostic preparations, pregnancy tests included. These are non-radioactive diagnostics. If instead the diagnostic is radioactive and intended for in-vivo administration, the dedicated entry is 21.20.01.
I produce gauze and plasters impregnated with medicinal substances — should I use the ATECO code for medicines or medical articles?
Here, if the gauze or plaster is impregnated with pharmaceutical substances, because in that case what matters is the medicament being delivered. If instead you manufacture dressings, gauze, and bandages without a pharmaceutical active ingredient — such as fabric-based medical devices — the reference moves out of this pharmaceutical category and into the relevant medical articles sector.
I also make veterinary medicines alongside human ones — do I need two codes or does everything stay here?
Everything stays here. The activities include medicinal products for veterinary use, so no separate entry is needed just because the medicine is intended for animals. The upstream active ingredient, however, if you produce it yourself, has its own code at 21.10.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 21.20.09— Fabbricazione di medicinali ed altri preparati farmaceutici(corrispondenza diretta)