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
- 10.61.1Lavorazione di frumento e altri cereali
- 10.61.11Lavorazione di frumento
Description
- production of flour, semolina, groats, meal or pellets of wheat
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 mill that grinds wheat into flour and semolina: is the code 10.61.11 or 10.61.19?
10.61.11 if you process wheat (soft or durum) to obtain flour, semolina, middlings, or agglomerates. 10.61.19 applies when you mill rye, oats, maize, or other grains other than wheat. The deciding factor is which grain you start with.
I only grind durum wheat into semolina for pasta manufacturers: does 10.61.11 still apply?
I mill wheat on a contract basis for farmers who bring in their own harvest: is that 10.61.11?
Generally yes. When you mill wheat as an industrial or artisan operation — even using grain supplied by customers — you fall under 10.61.11. A different situation arises with a small on-farm mill where a farmer processes mainly their own harvest as an activity ancillary to farming: there the service remains within the agricultural support sphere, under 01.50.00 and related codes.
I sell bran and wheat offal produced during wheat milling: do they fall under 10.61.11?
Yes. Bran, wheat offal, and other by-products of wheat milling are part of 10.61.11 because they arise from the same milling process. If, however, the maize you grind yields starch or glucose rather than flour, that belongs to a different value chain covered by 10.62.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.61.10— Molitura del frumento(corrispondenza diretta)