ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 10.61.11— Lavorazione di frumento(corrispondenza diretta)
Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 10INDUSTRIE ALIMENTARI
- 10.6LAVORAZIONE DELLE GRANAGLIE, PRODUZIONE DI AMIDI E DI PRODOTTI AMIDACEI
- 10.61Lavorazione delle granaglie
- 10.61.10Molitura del frumento
Frequently asked questions
I run a mill that grinds wheat into flour and semolina: is the code 10.61.11 or 10.61.19?
10.61.11 if you process wheat (soft or durum) to obtain flour, semolina, middlings, or agglomerates. 10.61.19 applies when you mill rye, oats, maize, or other grains other than wheat. The deciding factor is which grain you start with.
I only grind durum wheat into semolina for pasta manufacturers: does 10.61.11 still apply?
I mill wheat on a contract basis for farmers who bring in their own harvest: is that 10.61.11?
Generally yes. When you mill wheat as an industrial or artisan operation — even using grain supplied by customers — you fall under 10.61.11. A different situation arises with a small on-farm mill where a farmer processes mainly their own harvest as an activity ancillary to farming: there the service remains within the agricultural support sphere, under 01.50.00 and related codes.
I sell bran and wheat offal produced during wheat milling: do they fall under 10.61.11?
Yes. Bran, wheat offal, and other by-products of wheat milling are part of 10.61.11 because they arise from the same milling process. If, however, the maize you grind yields starch or glucose rather than flour, that belongs to a different value chain covered by 10.62.00.