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
- 10Produzione di prodotti alimentari
- 10.4Produzione di oli e grassi vegetali e animali
- 10.41Produzione di oli e grassi
- 10.41.20Produzione di altri oli vegetali
Description
- manufacture of crude vegetable oils (excluding olive oil), e.g. soya-bean oil, hemp oil, sunflower-seed oil, rape oil
- manufacture of non-defatted flour or meal of oilseeds, oil nuts or oil kernels
- processing of vegetable oils (e.g. blowing, boiling, dehydration, hydrogenation)
- production of cotton linters, oilcakes and other residual products of oil production
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from group 10.4:
- rendering or refining of lard and edible animal fats of bovine animals, sheep, goats, pigs and poultry, see 10.1
Excluded from class 10.41:
- manufacture of olive oil associated with the growing of olives, see 01.26
- rendering and refining of lard and other edible fats of bovine animals, sheep, goats or pigs, see 10.11
- rendering of edible poultry fats, see 10.12
- manufacture of margarine, see 10.42
- wet corn milling, see 10.62
- manufacture of corn oil, see 10.62
- manufacture of essential oils, see 20.59
- treatment of oil and fats by chemical processes, see 20.59
Frequently asked questions
I produce sunflower, soybean, and rapeseed oil: ATECO code 10.41.20 or olive oil production?
10.41.20 for vegetable oils other than olive — sunflower, soybean, rapeseed, hemp, and similar, whether crude or refined. Olive oil has a separate heading, 10.41.10. Non-defatted oilseed flours and residual press cakes are also included here.
Am I producing lavender essential oil or an edible vegetable oil? I keep mixing them up
It depends on the use and the process. Edible or industrial vegetable oils extracted from seeds fall under 10.41.20; aromatic essential oils extracted from plants are classified as chemicals, ATECO code 20.59.30. An essential oil is not an edible seed oil.
I sell press cakes and oilseed flours left over from pressing: ATECO code 10.41.20 or animal feed?
10.41.20, because press cakes, linters, and non-defatted flours are by-products of vegetable oil production and follow the same heading. When you process them into compound animal feed, the code becomes 10.91.00. The raw press cake remains here.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.41.20— Produzione di olio raffinato o grezzo da semi oleosi o frutti oleosi prevalentemente non di produzione propria(corrispondenza diretta)