ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 10.39.00— Altre attività di lavorazione e conservazione di frutta e ortaggi(corrispondenza diretta)
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
- 10INDUSTRIE ALIMENTARI
- 10.3LAVORAZIONE E CONSERVAZIONE DI FRUTTA E ORTAGGI
- 10.39Altra Lavorazione e conservazione di frutta e di ortaggi
- 10.39.00Lavorazione e conservazione di frutta e di ortaggi (esclusi i succhi di frutta e di ortaggi)
Frequently asked questions
I make jams, peeled tomatoes, and packaged cut vegetables: ATECO code 10.39.00 or fruit juices?
10.39.00 for jams, marmalades, tomato preserves, vegetables bottled in oil or canned, roasted nuts, and packaged salads and cut vegetables. Fruit juices and nectars have their own dedicated heading, 10.32.00, which is expressly excluded from this one.
I work mainly with potatoes, or a mix of all vegetables — should I use 10.39.00?
If your primary product is potato-based (frozen products, mash, crisps, flour), the correct code is 10.31.00. 10.39.00 covers all other preserved or processed fruit and vegetables, including tofu and roasted nuts.
I produce tofu and nut-based pastes: does that fall under 10.39.00 or somewhere else?
Yes, 10.39.00. Tofu, nut-based foods and pastes, packaged salads, and cut vegetables are all included here among fruit- and vegetable-based products. If you were instead making sauces and condiments such as vinegar or mustard, the activity would fall under 10.84.00.