Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 10Produzione di prodotti alimentari
- 10.6Lavorazione di granaglie, produzione di amidi e di prodotti amidacei
- 10.61Lavorazione di granaglie
- 10.61.1Lavorazione di frumento e altri cereali
- 10.61.19Lavorazione di altri cereali
Description
- production of flour, semolina, groats, meal or pellets of rye, oats, maize (corn) or other cereal grains
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 mill maize and oats into flour: does 10.61.19 apply even though I don't handle wheat?
I produce maize flour for polenta: is it 10.61.19 or the starch code 10.62.00?
10.61.19. Simply grinding maize into flour or meal is a milling activity. 10.62.00 applies when you extract starch or carry out wet milling of maize to obtain glucose, starch, or maize oil.
I make buckwheat flour for pizzoccheri pasta: does it fall under 10.61.19 or the other grain products code 10.61.90?
10.61.19. Buckwheat is milled like other whole-grain cereals, so it belongs here alongside rye, oats, and maize. You move to 10.61.90 when the flour comes from dried pulses, tubers, or nuts, or when you prepare ready-to-use mixes and doughs for bakery.
I produce oat flakes and puffed breakfast cereals: is it still 10.61.19 or a different code?
No, breakfast cereals have a different code. Simply milling oats into flour or meal stays within 10.61.19, but when oats become flakes, muesli, or ready-to-eat puffed cereals you move to the other grain products code 10.61.90, which specifically covers breakfast cereals.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.61.20— Molitura di altri cereali(unito da più codici)