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
- 10.20.0Lavorazione e conservazione di pesce, crostacei e molluschi
- 10.20.01Lavorazione di alghe
Description
- processing of:
- algae
- seaweed
- microalgae
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.20:
- processing and preserving of fish on vessels engaged in fishing, see 03.11
- processing of whales on land or specialised vessels, see 10.11
- production of oils and fats of fish and marine mammals, see 10.41
- manufacture of prepared fish dishes, see 10.85
- manufacture of fish soups, see 10.89
Frequently asked questions
I process and transform harvested seaweed and microalgae — is that 10.20.01 or algae cultivation?
I process seaweed alongside fish and molluscs in the same facility — can I use a single code?
No. Seaweed processing has its own code, 10.20.01, separate from the processing and preservation of fish, crustaceans, and molluscs, which falls under 10.20.09. Classification is based on the predominant activity.
I process microalgae such as spirulina into powder and dietary supplements — is that 10.20.01 or other food products?
10.20.01 when you process and preserve algae, macroalgae, and microalgae — including spirulina — as a food raw material. If instead you formulate actual dietary supplements by combining multiple ingredients, the activity shifts toward the production of other food products, 10.89.09. You remain here as long as you are working with the alga itself.