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
- 10.8Produzione di altri prodotti alimentari
- 10.83.0Lavorazione di tè e caffè
- 10.83.02Lavorazione di caffè
Description
- decaffeinating and roasting of coffee
- production of coffee products:
- ground coffee
- soluble coffee
- extracts and concentrates of coffee
- manufacture of coffee substitutes
- manufacture of coffee filled in bags, pads or capsules
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.83:
- drying, sorting, cleaning and cutting in the processing of medicinal herbs by third parties, see 01.63
- manufacture of inulin, see 10.62
- manufacture of spirits, beer, wine and soft drinks, see division 11
- preparation of botanical products for pharmaceutical use, see 21.20
Frequently asked questions
I'm opening a roastery that roasts and grinds coffee into capsules — is that ATECO code 10.83.02 or 10.83.01?
10.83.02. Decaffeination, roasting, ground coffee, soluble coffee, extracts and coffee capsules all belong here. Tea, maté and herbal tisanes follow 10.83.01 instead.
I buy green coffee, roast it and sell it packaged — is that 10.83.02 or trade?
10.83.02 when roasting is your processing activity. Simply buying and reselling already-processed coffee without transformation is wholesale trade — for example 46.37.01. Here you transform the green bean into a finished product.
I produce coffee substitutes based on chicory and barley — do they fall under 10.83.02 or with infusions?
10.83.02. Coffee substitutes — such as barley or chicory-based products — are explicitly listed in this code alongside roasting and ground coffee. Tea, maté and herbal tisanes follow 10.83.01 instead, because they are infusions and not coffee products.
I roast coffee but also serve espressos at my café counter — which code takes precedence?
Roasting and packaging coffee remain under 10.83.02. Serving espressos to customers at the counter is hospitality and follows the bar and café codes in section 56. These are two distinct activities: processing the bean on one side, selling the drink on the other. The primary code is the one that accounts for the larger share of revenue.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.83.01— Lavorazione del caffè(corrispondenza diretta)