Tax Democracy

ATECO code 98.10.00

Undifferentiated goods-producing activities of private households for own use

PRODUZIONE DI BENI INDIFFERENZIATI PER USO PROPRIO DA PARTE DI FAMIGLIE E CONVIVENZE

ATECO code98.10.00

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • UATTIVITÀ DI FAMIGLIE E CONVIVENZE COME DATORI DI LAVORO PER PERSONALE DOMESTICO E PRODUZIONE DI BENI E SERVIZI INDIFFERENZIATI PER USO PROPRIO DA PARTE DI FAMIGLIE E CONVIVENZE
  • 98Produzione di beni e di servizi indifferenziati per uso proprio da parte di famiglie e convivenze
  • 98.10.00Produzione di beni indifferenziati per uso proprio da parte di famiglie e convivenze

Exclusion notes

Excluded from class 98.10:

  • If households are also engaged in the production of marketed goods, they are classified to the appropriate goods-producing industry of NACE/ATECO.
  • If households are principally engaged in a specific goods-producing subsistence activity, they are classified to the appropriate goods-producing industry of NACE/ATECO.

Frequently asked questions

A home vegetable garden and home-made preserves for personal consumption — 98.10.00?
Yes, if the focus is the undifferentiated production of goods for the household's or cohabiting group's own use. If you sell vegetables as an agricultural activity, see 01.13.11; if you process and sell fruit or vegetables, the comparison may shift to 10.39.00.
If the household builds or manufactures goods for its own use, does 98.10.00 still apply?
Yes, as long as the production stays for personal use and does not become a market-oriented economic activity. If you construct buildings as a business, the nearest code is 41.00.00.
Hens and a few animals in the yard for the family's own eggs and meat — 98.10.00?
Yes, as long as you keep the animals to consume their produce yourself without selling it. If you raise poultry as a market-oriented activity, the code becomes 01.47.00.
I grow a vegetable garden for home use but occasionally give away or sell the surplus — does the code change?
You generally remain under 98.10.00 if the garden is primarily for your own table and the surplus is occasional. However, once selling vegetables becomes a genuine ongoing activity, you move to 01.13.11.

Replaces the following ATECO 2007 code

This 2025 code replaced the code in force until 31 March 2025:

  • 98.10.00Produzione di beni indifferenziati per uso proprio da parte di famiglie e convivenze(corrispondenza diretta)

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