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
- 10.3Lavorazione e conservazione di frutta e ortaggi
- 10.31.00Lavorazione e conservazione di patate
Description
- processing and preserving of potatoes:
- manufacture of prepared frozen potatoes
- manufacture of dehydrated mashed potatoes
- manufacture of potato snacks
- manufacture of potato crisps
- manufacture of potato flour and meal
- peeling and cutting of potatoes
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Frequently asked questions
I produce bagged crisps and dehydrated mashed potato: ATECO code 10.31.00 or other vegetable processing?
10.31.00, because the raw material is potatoes. This heading covers prepared frozen potatoes, dehydrated mash, snacks and crisps, potato flour and starch, as well as peeling and cutting. Preserved or processed vegetables other than potatoes fall under 10.39.00 instead.
I only peel and cut potatoes for food-service customers, without cooking them — does that fall under 10.31.00?
Yes. Peeling and cutting potatoes are expressly included in 10.31.00. If you were instead preparing mixed salads and packaged cut vegetables with other vegetables, the correct heading would become 10.39.00.
I produce potato starch and flour for industrial use: ATECO code 10.31.00 or starch production?
10.31.00, because potato flour and starch are expressly included in potato processing. When the activity is the industrial extraction of starch as a finished product — including from potatoes — the code becomes 10.62.00. The deciding factor is whether you are selling a potato-derived food product or starch destined for industry.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.31.00— Lavorazione e conservazione delle patate(corrispondenza diretta)