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
- 10.61.90Lavorazioni di altre granaglie
Description
- vegetable milling: production of flour or meal of dried leguminous vegetables, of roots or tubers, or of edible nuts
- manufacture of cereal breakfast foods
- manufacture of flour mixes and prepared blended flour and dough for bread, cakes, biscuits, pancakes etc.
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 make chickpea flour and dried pulse flour: is the code 10.61.90 or the wheat code?
I produce bread and cake mixes and breakfast cereals: is it 10.61.90 or a bakery code?
10.61.90. Flour blends and ready-to-use dough mixes for bread, cakes, and biscuits, together with breakfast cereals, belong here. When you bake the finished product yourself you move to the bakery codes such as 10.71.10.
I make almond flour and hazelnut flour for pastry chefs: is it 10.61.90 or nut processing?
10.61.90. Flour and meal from edible nuts — such as almonds and hazelnuts — fall under other grain mill products. If instead you roast, salt, and package nuts as snacks, that is a nut processing activity and follows other codes in the fruit and vegetable preservation section, for example 10.39.00.
I produce dehydrated potato flour for instant mash: does it fall under 10.61.90 or potato processing?
It depends on the final product. Grinding tubers into flour or meal falls under 10.61.90 alongside pulse and root flours. If instead you process and preserve potatoes to make mash, flakes, or dehydrated potatoes as a finished product, you are under 10.31.00, which covers potato processing and preservation.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.61.40— Altre lavorazioni di semi e granaglie(unito da più codici)