C-21 ATECO Code Manufacture of Pharmaceutical Products
Division 21 covers those who manufacture medicinal products and pharmaceutical preparations: from active substances and basic products (code 21.10.00) to finished medicines, vaccines, diagnostic substances and veterinary preparations (group 21.20). This is a manufacturing activity in section C, so it falls within the 67% profitability coefficient under the flat-rate regime and within the INPS Artigiani or Commercianti scheme depending on how the business is organised. Pharmaceutical production, however, requires AIFA authorisation and compliance with GMP standards — constraints that weigh more heavily than the choice of code.
- ATECO 2025 codes
- 3
- Flat-rate eligible
- 3 of 3
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
Can I open a VAT number with ATECO code 21 under the flat-rate regime?
From a tax perspective, yes: division 21 codes are compatible with the flat-rate regime, with a 67% profitability coefficient and a revenue threshold of up to €85,000 per year. The real obstacle is upstream: to manufacture medicinal products you need AIFA authorisation and compliance with Good Manufacturing Practice, requirements that a lightweight sole trader would struggle to meet. If you want to see how much substitute tax and contributions you would pay on a given turnover, you can calculate your taxes.
Which INPS scheme applies to pharmaceutical manufacturing?
Since this is a manufacturing activity in section C, enrolment is normally in the Artigiani scheme (for artisan-type production) or the Commercianti scheme for more structured operations. In both cases fixed contributions on the minimum threshold are due, plus a percentage on income above it. In companies, it is the working partners or directors who are enrolled, not the company itself.
What is the profitability coefficient for ATECO code 21 under the flat-rate regime?
The coefficient is 67%, the same as for other manufacturing and industrial activities. In practice, the taxable income on which you calculate the substitute tax (5% in the first five years if you meet the requirements, otherwise 15%) and INPS contributions equals 67% of receipts collected during the year. The remaining 33% is reduced on a flat-rate basis as costs, without needing to document actual expenditure.