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
- 10.5Produzione di prodotti lattiero-caseari e gelati
- 10.51Produzione di prodotti lattiero-caseari
- 10.51.20Produzione di derivati del latte
Description
- manufacture of milk-based drinks
- manufacture of cream from fresh liquid milk, pasteurised, sterilised, homogenised
- manufacture of dried or concentrated milk whether or not sweetened
- manufacture of milk or cream in solid form
- manufacture of butter
- manufacture of yoghurt
- manufacture of cheese and curd
- refining and ageing cheese
- manufacture of whey
- manufacture of casein
- manufacture of lactose-free dairy products
- manufacture of starter (milk enzymes)
- manufacture of milk kefir
- manufacture of lactose and lactose syrup
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from group 10.5:
- production of plant-based milk substitutes, see 11.07
Excluded from class 10.51:
- manufacture of raw milk of cattle, see 01.41
- manufacture of dairy products, e.g. butter, yoghurt and cheese, associated with the raising of dairy cattle, see 01.41
- manufacture of raw milk of sheep, goats, horses, asses, camels etc., see 01.43, 01.44, 01.45
- manufacture of dairy products, e.g. butter, yoghurt and cheese, associated with the raising of sheep and goats, see 01.45
- manufacture of milk-based dietary drinks, see 10.86
- manufacture of dairy-based infant formulae, see 10.86
- manufacture of cheese substitutes, see 10.89
- manufacture of fruit kefir and water kefir, see 11.03
- manufacture of non-dairy milk (e.g. plant-based milk), see 11.07
Frequently asked questions
I make cheese and yogurt in my dairy: is the code 10.51.20 or liquid milk processing 10.51.10?
10.51.20. When you transform milk into cheese, yogurt, butter, cream, or ricotta, this is your heading. 10.51.10 applies to businesses that treat milk and package it as a liquid (pasteurised, fresh, UHT) without converting it into a dairy product. The deciding factor is the final output: drinking milk or an actual dairy product.
If I age and mature cheeses bought fresh from other producers, does that fall under 10.51.20?
Yes. Affinage and maturing of cheese are included here, even when you start with wheels produced by third parties. Ice cream made from milk is a different matter — it has its own code, 10.52.00 — while the mere collection and initial cooling of milk on the farm remains an agricultural activity.
I produce kefir and milk-based drinks: do they fall under 10.51.20 or are they soft drinks?
10.51.20. Milk kefir and milk-based drinks are expressly listed under this heading, alongside yogurt, cream, and cheese. If you were instead bottling soft drinks or flavoured waters with no milk base, those belong to a different supply chain and follow the beverage codes in division 11, not the dairy headings.
I make cheese in my dairy and sell it exclusively through my farm shop: do I remain on 10.51.20?
Yes — cheese production stays in 10.51.20 even when you sell it through your own farm shop, because the core activity is transforming milk. If you instead opened a shop reselling milk and dairy products bought from third parties without producing them yourself, that would be retail trade, whereas ice cream made in-house has its own heading, 10.52.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.51.20— Produzione dei derivati del latte(corrispondenza diretta)