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
- 10.82.00Produzione di cacao, cioccolato, caramelle e confetterie
Description
- manufacture of cocoa, cocoa butter, cocoa fat, cocoa oil
- manufacture of chocolate and chocolate confectionery
- manufacture of sugar confectionery: caramels, cachous, nougats, fondant, white chocolate
- manufacture of chewing gum
- preserving in sugar of fruits, nuts, fruit peels and other parts of plants
- manufacture of confectionery lozenges and pastilles
- manufacture of sugar-free confectionery
- manufacture of chocolate puddings, sweet flan puddings and crème caramel puddings
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.82:
- manufacture of sucrose sugar, see 10.81
Frequently asked questions
I make artisan chocolate and pralines — is that ATECO code 10.82.00 or fresh pastry?
10.82.00. Cocoa, chocolate, pralines, sweets, nougat, sugared almonds and chewing gum all belong here. Fresh pastry cakes and desserts follow 10.71.20 instead.
I make candied fruit and chocolate puddings — do those fall under 10.82.00?
Yes. Candied fruit, peel preserved in sugar, and sweet puddings such as chocolate pudding or crème caramel are all included in 10.82.00. The production of sugar as a raw material on its own stays under 10.81.00.
I process cocoa beans and produce cocoa butter and cocoa powder for industry — is that 10.82.00?
Yes. Processing cocoa into powder, butter, fat and cocoa oil is the foundation of this code, alongside chocolate and confectionery. If you derive only refined vegetable fats from cocoa as a stand-alone product, look instead at the vegetable-oil production code 10.41.20.
I produce gummy sweets and chewing gum with no chocolate — do they still fall under 10.82.00?
Yes. Sweets, lozenges, chewing gum, nougat and confectionery — including sugar-free varieties — all sit in 10.82.00 regardless of whether chocolate is present. If your main activity is producing the sugar you will then use, that goes under 10.81.00; here you are the one transforming it into confectionery.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.82.00— Produzione di cacao in polvere, cioccolato, caramelle e confetterie(corrispondenza diretta)