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
- 10.11.00Lavorazione e conservazione di carne, esclusa la carne di volatili
Description
- operation of slaughterhouses engaged in killing, dressing or packing meat: beef, pork, lamb, rabbit, mutton, camel etc.
- production of fresh, chilled or frozen meat, in carcasses
- production of fresh, chilled or frozen meat, in cuts
- slaughtering and processing of whales on land or on specialised vessels
- production of hides and skins originating from slaughterhouses (e.g. by fellmongery and salting)
- rendering and refining of lard and other edible animal fats
- processing of animal offal
- production of pulled wool
Exclusion notes
- processing and preserving of poultry meat, see 10.12.00
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.11:
- rendering of edible poultry fats, see 10.12
- processing and preserving of poultry meat, see 10.12
- production of dried, salted or smoked meat, and meat products, see 10.13
Frequently asked questions
I run a slaughterhouse that processes cattle and pigs — is that 10.11.00 or poultry processing?
10.11.00 for the slaughter and processing of non-poultry meat: cattle, pigs, sheep, rabbits, and horses. Slaughterhouses and processing operations for poultry require 10.12.00. Poultry meat has its own dedicated code for exactly this reason.
Slaughterhouse producing fresh carcasses, or processing into cured meats and cooked ham?
If you stop at fresh, chilled, or frozen carcasses and cuts, you are under 10.11.00. When you transform the meat into cured meats, cooked ham, sausages, or preserved products, you move to 10.13.00. The dividing line is transformation: slaughter here, meat-based products there.
My slaughterhouse also yields raw hides and processes offal — does that require a separate code?
No, those activities remain under 10.11.00. The code covers the production of raw slaughter hides through flaying and salting, the processing of offal, and the rendering of lard and edible fats. If you tan and finish hides as an industrial activity in its own right, that is leather tanning — a different code from slaughtering.
I also prepare ready meals from fresh meat, such as packaged roasts — is that still 10.11.00?
No. Slaughter and fresh meat in carcasses or cuts remain under 10.11.00, but ready meals based on meat — already cooked and packaged for reheating — go under 10.85.01. What matters is whether you are selling meat or a prepared meal.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.11.00— Produzione di carne non di volatili e di prodotti della macellazione (attività dei mattatoi)(corrispondenza diretta)