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
- 10.1Lavorazione e conservazione di carne e produzione di prodotti a base di carne
- 10.12.00Lavorazione e conservazione di carne di volatili
Description
- operation of slaughterhouses engaged in killing, dressing or packing poultry
- production of fresh, chilled or frozen meat, in individual portions
- rendering of edible poultry fats
- cleaning, disinfecting, treating for preservation and trimming of feathers and down
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Frequently asked questions
I slaughter chickens and turkeys and portion them — is that 10.12.00 or the red meat code?
10.12.00 because you are processing poultry meat. The code covers the slaughter of poultry and the production of fresh, chilled, or frozen individual portions. For cattle, pigs, sheep, and other meats the code is 10.11.00.
I also produce frankfurters and sliced cold cuts from the slaughtered chicken — do I stay on 10.12.00?
No, in that case you move to 10.13.00, which includes products based on poultry meat. 10.12.00 covers slaughter and portioned meat; the transformation into sausages and sliced cold cuts falls under a different code.
As well as slaughtering poultry, I clean and process feathers and down — is that 10.12.00 or textiles?
10.12.00, because the cleaning, disinfecting, and trimming of feathers and down carried out by a poultry slaughterhouse are included here, along with the rendering of poultry fat. If, on the other hand, raising live poultry is your activity, that precedes slaughter and falls under 01.47.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.12.00— Produzione di carne di volatili e prodotti della loro macellazione (attività dei mattatoi)(corrispondenza diretta)