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
- 21.20.01Fabbricazione di sostanze diagnostiche radioattive in vivo
Description
- manufacture of radioactive in-vivo diagnostic substances
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 produce radiopharmaceuticals for diagnostic imaging — should I use the ATECO code for radiopharmaceuticals or generic medicines?
Here, and this is a very narrow code: it covers only the manufacture of radioactive diagnostic substances intended for in-vivo administration. All other medicinal products — including non-radioactive medico-diagnostic preparations such as pregnancy tests — fall under 21.20.09.
I make non-radioactive diagnostic kits and reagents — do I fall here or elsewhere?
I synthesise the base radioisotope that someone else then turns into a radiopharmaceutical — should I use the ATECO code for basic pharmaceutical products or radiopharmaceuticals?
It depends on where you stop in the supply chain. If you produce the crude radioactive substance as a raw material, the reference is the manufacture of basic pharmaceutical products 21.10.00. When you instead formulate the radioactive diagnostic substance ready for in-vivo administration, you fall under this code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 21.20.01— Fabbricazione di sostanze diagnostiche radioattive in vivo(corrispondenza diretta)