ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 52.10.20— Magazzinaggio e deposito refrigerato(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- HTRASPORTO E MAGAZZINAGGIO
- 52MAGAZZINAGGIO E ATTIVITÀ DI SUPPORTO AI TRASPORTI
- 52.10Magazzinaggio e custodia
- 52.10.20Magazzini frigoriferi per conto terzi
Frequently asked questions
I manage cold stores to keep other parties' food products: code 52.10.20 or non-refrigerated warehousing?
It's 52.10.20. The operation of refrigerated warehouses and cold stores falls here. If you store goods at ambient temperature instead, the correct code is 52.10.10.
I freeze products before stocking them in my cold store: does this fall under 52.10.20?
Yes. Freezing carried out as part of storage and warehousing operations is listed under 52.10.20. Everything stays here as long as the freezing serves preservation purposes; if you process and transform the food instead, that is a manufacturing activity and should be looked up elsewhere.
I also transport refrigerated goods in addition to storing them: does temperature control during transit fall under 52.10.20?
No, not the journey. Refrigerated road haulage is freight transport, i.e. 49.41.00. Code 52.10.20 covers custody in a cold store, not the movement of goods.