ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 12.00.00— Produzione di prodotti del tabacco(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
- 12.00.00Industria del tabacco
Frequently asked questions
I want to manufacture cigars and pipe tobacco: is the ATECO code 12.00.00?
Yes. 12.00.00 covers the manufacture of cigarettes, cigars, pipe tobacco, chewing tobacco, and snuff, as well as tobacco substitute products. It is the sole heading in division 12.
I only cut and re-dry raw tobacco leaf without making a finished product: does it still fall under 12.00.00?
Yes. Cutting, stemming, and re-drying tobacco are listed as activities within this heading, together with the manufacture of homogenised or reconstituted tobacco. You remain on 12.00.00 even without producing a finished cigarette.
I produce herbal cigarettes with no tobacco and products that imitate smoking tobacco: do I use 12.00.00 or a food code?
Yes, 12.00.00. The heading covers the manufacture of tobacco-based products and also their substitutes, so herbal cigarettes and smoking surrogates remain here. An herbal preparation intended to be drunk or eaten as a food would instead follow food-product logic — for example, 10.89.09.