ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 10.82.00— Produzione di cacao, cioccolato, caramelle e confetterie(corrispondenza diretta)
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
- 10INDUSTRIE ALIMENTARI
- 10.8PRODUZIONE DI ALTRI PRODOTTI ALIMENTARI
- 10.82Produzione di cacao, cioccolato, caramelle e confetterie
- 10.82.00Produzione di cacao in polvere, cioccolato, caramelle e confetterie
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.