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
- 10.84.00Produzione di condimenti e spezie
Description
- manufacture of spices, sauces and condiments:
- mayonnaise
- mustard flour and meal
- prepared mustard, etc.
- manufacture of vinegar, e.g.:
- wine vinegar
- balsamic vinegar
- apple vinegar
- kiwi vinegar
- manufacture of glutamate-based flavor enhancers etc.
- processing of salt into food-grade salt (e.g. iodised salt)
- processing of condiments and herbs, including drying, sorting, cleaning and cutting
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.84:
- growing of spice crops, see 01.28
- manufacture of cooking salt without further treatment, see 08.93
- manufacture of extracts and juices from meat, fish, shellfish or molluscs, see 10.89
Frequently asked questions
I produce balsamic vinegar and mayonnaise — is ATECO code 10.84.00 correct?
Yes. Wine vinegar, balsamic vinegar, apple or kiwi vinegar, mayonnaise, mustard, sauces and spices all fall under 10.84.00. Sugar and sugar syrups follow 10.81.00 instead, even though both are pantry staples.
I dry and cut aromatic herbs for seasoning — does that fall under 10.84.00 or with infusions 10.83.01?
10.84.00 when the herbs are intended to flavour dishes, through drying, sorting, cleaning and cutting. If instead the herb is destined for tisanes and drink-ready infusions, use 10.83.01. The intended end use of the herb is what decides.
I produce iodised salt and herb-flavoured salt — is that 10.84.00 or salt extraction?
10.84.00. The transformation of salt into processed food-grade salt — such as iodised or flavoured salt — falls under the condiments in this code. Extracting raw salt from saltworks or mines is a mining activity under section B, not food manufacturing. Here you start from already-extracted salt and turn it into a condiment.
I make jarred meat sauce and tomato sauce — does that fall under 10.84.00 or vegetable preservation?
It depends on the main ingredient. Tomato-based and vegetable-based preserved sauces follow the fruit and vegetable processing code 10.39.00, while 10.84.00 covers spices, vinegars, mayonnaise and mustard — that is, condiments not based on meat or fish. Meat sauce (ragù) belongs instead to meat-based products under 10.13.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.84.00— Produzione di condimenti e spezie(corrispondenza diretta)