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
- 10.6Lavorazione di granaglie, produzione di amidi e di prodotti amidacei
- 10.62.00Produzione di amidi e di prodotti amidacei
Description
- manufacture of starches from rice, potatoes, maize, etc.
- wet corn milling
- manufacture of glucose, glucose syrup, maltose, inulin, etc.
- manufacture of gluten
- manufacture of tapioca and tapioca substitutes prepared from starch
- manufacture of corn oil
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from group 10.6:
- grain drying on a fee or contract basis, see 01.63
Excluded from class 10.62:
- manufacture of lactose (milk sugar), see 10.51
- production of cane or beet sugar, see 10.81
Frequently asked questions
I extract maize starch and produce glucose: is the ATECO code 10.62.00 or cereal milling?
10.62.00. Starches from maize, potato, or rice, glucose, glucose syrup, maltose, gluten, and maize oil all belong here, along with wet milling of maize. Plain maize flour stays under 10.61.19.
I produce gluten and tapioca from starch: does that fall under 10.62.00 or should I use an oils code?
10.62.00. Gluten, tapioca, and starch-derived substitutes are part of the starch food products category, and maize oil obtained in the same production chain is also included here. If you refine other vegetable oils as a standalone activity, look at 10.41.20.
I produce inulin and fibre from chicory roots: is it 10.62.00 or vegetable processing?
10.62.00 when the inulin and syrups fall within the starch products listed in this category alongside glucose and maltose. Simply processing and preserving chicory roots as a vegetable, without extracting inulin, falls under 10.39.00. The deciding factor is whether the final product is an extract or a vegetable.
I make potato starch for thickening sauces: does it fall under 10.62.00 or potato processing?
10.62.00. Potato starch is a starch product, and starches from potatoes, maize, or rice belong here by definition. Processing potatoes as a vegetable — for example peeled, frozen, or mashed potatoes — falls under 10.31.00. The key question is whether you are extracting starch or transforming the tuber into a ready-to-eat food.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.62.00— Produzione di amidi e di prodotti amidacei (inclusa produzione di olio di mais)(unito da più codici)