Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 10Produzione di prodotti alimentari
- 10.6Lavorazione di granaglie, produzione di amidi e di prodotti amidacei
- 10.61Lavorazione di granaglie
- 10.61.20Lavorazione del riso
Description
- production of husked, milled, polished, glazed, parboiled or converted rice
- production of rice flour
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from group 10.6:
- grain drying on a fee or contract basis, see 01.63
Excluded from class 10.61:
- preparation of crops for primary markets (e.g. cleaning, trimming, grading etc.), see 01.63
- grain drying on a fee or contract basis, see 01.63
- manufacture of potato flour and meal, see 10.31
- wet corn milling, see 10.62
Frequently asked questions
I run a rice mill that whitens and packages rice: is ATECO code 10.61.20 correct?
I produce rice flour for gluten-free products: is it 10.61.20 or the starch code 10.62.00?
10.61.20. Rice flour is explicitly listed in this category. You only move to 10.62.00 if you extract rice starch rather than simply milling the grain into flour.
I produce parboiled rice and ready-to-cook risotto rice: does it all stay under 10.61.20 or does the code change?
Parboiled and packaged milled rice fall under 10.61.20 because they are grain-level processing steps. However, when you prepare a fully seasoned and cooked risotto dish ready to reheat and eat, that becomes a ready meal covered by 10.85.05, which includes rice-based dishes.
I only pack whole-grain rice without processing it — bought already milled: is it 10.61.20 or trade?
Usually it is trade, not 10.61.20. This code applies when you carry out the grain-level operations yourself — husking, whitening, polishing, or milling into flour. Simply buying and repacking already-processed rice without transforming it falls under commerce, while extracting rice starch remains under 10.62.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.61.30— Lavorazione del riso(corrispondenza diretta)