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
- 10.7Produzione di prodotti da forno e farinacei
- 10.72.00Produzione di fette biscottate, biscotti, prodotti di pasticceria conservati
Description
- manufacture of rusks, biscuits and other dry bakery products
- manufacture of preserved pastry goods, cakes and waffles
- manufacture of soft fine bakery ware, not puff pastry, obtained by fermentation from sourdough
- manufacture of snack products (cookies, crackers, pretzels, etc.), whether sweet or salted
- manufacture of breadcrumbs, obtained by grinding toasted bread
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.72:
- manufacture of potato snacks, see 10.31
Frequently asked questions
I produce packaged biscuits, crackers, and breadsticks: is the ATECO code 10.72.00 or 10.71.20?
10.72.00. Rusks, biscuits, crackers, savoury snacks, and shelf-stable sweet or savoury baked goods all belong here. Fresh patisserie for short-term consumption — such as daily cakes and pastries — follows 10.71.20.
I make breadcrumbs from toasted bread: does it fall under 10.72.00 or the bread codes?
10.72.00. Breadcrumbs obtained by grinding toasted bread are explicitly included in this category. The production of fresh bread stays under 10.71.10.
I produce packaged panettone and colomba cakes that last for months: is it 10.72.00 or fresh patisserie?
10.72.00. Soft leavened sweet baked goods with a long shelf life — such as packaged panettone and colomba — belong here. Fresh patisserie meant to be consumed within a few days, such as cakes and tarts, stays under 10.71.20.
I produce packaged taralli and savoury baked snacks: do they fall under 10.72.00 or savoury bakery?
10.72.00. Crackers, savoury snacks, taralli, and other dry sweet or savoury baked goods belong here because they are shelf-stable baked products. Fresh savoury items sold at the counter — such as pizza buns and savoury pastries — follow 10.71.10. The deciding factor is whether the product is fresh for immediate consumption or dry for the shelf.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.72.00— Produzione di fette biscottate, biscotti; prodotti di pasticceria conservati(unito da più codici)