ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 10.51.20— Produzione di derivati del latte(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
- 10.5INDUSTRIA LATTIERO-CASEARIA
- 10.51Industria lattiero-casearia, trattamento igienico, conservazione del latte
- 10.51.20Produzione dei derivati del latte
Frequently asked questions
I make cheese and yogurt in my dairy: is the code 10.51.20 or liquid milk processing 10.51.10?
10.51.20. When you transform milk into cheese, yogurt, butter, cream, or ricotta, this is your heading. 10.51.10 applies to businesses that treat milk and package it as a liquid (pasteurised, fresh, UHT) without converting it into a dairy product. The deciding factor is the final output: drinking milk or an actual dairy product.
If I age and mature cheeses bought fresh from other producers, does that fall under 10.51.20?
Yes. Affinage and maturing of cheese are included here, even when you start with wheels produced by third parties. Ice cream made from milk is a different matter — it has its own code, 10.52.00 — while the mere collection and initial cooling of milk on the farm remains an agricultural activity.
I produce kefir and milk-based drinks: do they fall under 10.51.20 or are they soft drinks?
10.51.20. Milk kefir and milk-based drinks are expressly listed under this heading, alongside yogurt, cream, and cheese. If you were instead bottling soft drinks or flavoured waters with no milk base, those belong to a different supply chain and follow the beverage codes in division 11, not the dairy headings.
I make cheese in my dairy and sell it exclusively through my farm shop: do I remain on 10.51.20?
Yes — cheese production stays in 10.51.20 even when you sell it through your own farm shop, because the core activity is transforming milk. If you instead opened a shop reselling milk and dairy products bought from third parties without producing them yourself, that would be retail trade, whereas ice cream made in-house has its own heading, 10.52.00.