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
- 21.10.00Fabbricazione di prodotti farmaceutici di base
Description
- manufacture of active pharmaceutical ingredients to be used for their pharmacological properties in the manufacture of medical products (e.g. antibiotics, basic vitamins, salicylic and O-acetylsalicylic acids)
- processing of blood
- manufacture of chemically pure sugars
- manufacture of probiotics
- processing of glands and manufacture of extracts of glands, etc.
Exclusion notes
Excluded from class 21.10:
- manufacture of advance cell and gene therapy pharmaceutical preparations, see 21.20
- manufacture of tissue engineered medicines, see 21.20
Frequently asked questions
I produce active substances and APIs — should I use the ATECO code for basic pharmaceutical products or finished medicines?
Here, if you manufacture the active substance — meaning the compound used for its therapeutic properties within a medicine: antibiotics, basic vitamins, salicylic acid, and similar. When you use that active substance to formulate a finished medicinal product in dosage form, the activity moves to 21.20.09.
I process blood and glands to extract pharmaceutical derivatives — does this fall under this code?
Yes. The activities include processing blood for pharmaceutical use and processing glands to produce extracts. These remain at the upstream end of the supply chain. However, once those derivatives become sera, vaccines, or finished medicinal products, the reference is 21.20.09.
I produce a chemical substance sold both to the pharmaceutical industry and to other sectors — should I use the ATECO code for active substances or miscellaneous chemicals?
It depends on the intended use of the substance. If you manufacture it for its therapeutic properties to be used in medicines — such as an antibiotic or salicylic acid — stay here. If instead it is a reagent or chemical preparation for laboratory and industrial use with no therapeutic purpose, the code is miscellaneous chemicals 20.59.99.
I produce basic vitamins and crude acids as raw materials — do I fall here or under finished medicines?
Here, as long as you remain at the raw material stage. Basic vitamins and acids such as salicylic acid, produced as active ingredients, constitute basic pharmaceutical manufacturing. When you use that ingredient to produce the finished tablet or dosage-form preparation, the reference becomes 21.20.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 21.10.00— Fabbricazione di prodotti farmaceutici di base(corrispondenza diretta)