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
- 10.8Produzione di altri prodotti alimentari
- 10.85.0Produzione di pasti e piatti preparati
- 10.85.09Produzione di altri pasti e piatti preparati
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.85:
- manufacture of fresh foods or foods with less than two ingredients, see corresponding class in division 10
- manufacture of perishable prepared foods of fruits and vegetables, see 10.39
- manufacture of perishable prepared foods (excluding perishable prepared foods of fruit and vegetables), see 10.89
- wholesale of prepared meals and dishes, see 46.38
- retail sale of prepared meals and dishes, see 47.11, 47.27
- activities of event catering and contract catering services, see 56.2
Frequently asked questions
I produce frozen vegetarian ready meals that contain neither meat nor fish — should I use 10.85.09 or a more specific code?
I run a takeaway deli and also prepare packaged ready meals to resell to other shops — is this still ATECO 10.85.09?
Only if the core of the activity is producing packaged meals for distribution, not counter service. Code 10.85.09 classifies the industrial manufacture of ready meals intended for trade. If you prepare food and serve it to customers on the premises, the logic shifts to food service — a different branch of the classification.
I produce trays of vegetable soups and vegetable side dishes ready to heat — should I use 10.85.09 or the code for vegetable-based dishes?
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.85.09— Produzione di pasti e piatti pronti di altri prodotti alimentari(corrispondenza diretta)