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
- 10.8Produzione di altri prodotti alimentari
- 10.89.0Produzione di altri prodotti alimentari n.c.a.
- 10.89.09Produzione di altri prodotti alimentari vari n.c.a.
Description
- manufacture of soups and broths
- manufacture of perishable prepared foods, e.g.:
- sandwiches
- fresh (uncooked) pizza
- manufacture of quiche and croque-monsieur
- manufacture of liquor extracts
- manufacture of yeast
- manufacture of extracts and juices of meat, fish, crustaceans or molluscs
- manufacture of meat and cheese substitutes
- manufacture of egg products (e.g. egg albumin)
- manufacture of artificial concentrates
- processing of purchased natural honey
- production of semi-finished products for ice cream and pastries
- manufacture of pre-cooked instant soups and instant noodles
- manufacture of artificial honey and caramel
- manufacture of malt extracts and syrups
- manufacture of insect meal and other insect-based preparations
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.89:
- manufacture of natural honey, see 01.48
- manufacture of perishable prepared foods of fruits and vegetables, see 10.39
- manufacture of tofu (bean curd), see 10.39
- manufacture of glutamate-based flavor enhancers, see 10.84
- manufacture of frozen pizza, see 10.85
- manufacture of spirits, beer, wine and soft drinks, see division 11
- production of plant-based milk substitutes (e.g. coconut, rice, almond, soya-based beverages), see 11.07
- manufacture of vitamins, see 21.10
Frequently asked questions
I produce insect flour and insect-based food preparations — what ATECO code do I need?
Code 10.89.09. The heading lists among its activities the production of insect flours and other insect-based preparations, because they have no dedicated class. The same applies to meat or fish extracts, yeast, artificial honey, and various concentrates.
I make fresh packaged sandwiches and fresh uncooked pizza to sell to supermarkets — is that 10.89.09 or a food-service code?
Yes, 10.89.09 if it is packaged production for resale. The heading explicitly includes sandwiches, fresh uncooked pizza, quiches, and croque-monsieurs. If instead you prepare hot dishes served to customers on the premises, you fall under food service. For more structured ready meals, see 10.85.09.
I produce plant-based burgers and plant-based cheese substitutes — should I use 10.89.09 or the processed vegetables code?
Usually 10.89.09. Meat and cheese substitutes are listed specifically among the activities of this heading. Tofu and ready-to-use preparations of cut or peeled vegetables fall instead under 10.39.00: the deciding factor is whether the product imitates meat or cheese, or whether it is simply a vegetable preparation.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: