ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 21.20.09— Fabbricazione di medicinali e altri preparati farmaceutici(corrispondenza diretta)
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 ed altri preparati farmaceutici
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.