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
- 10.52.00Produzione di gelati
Description
- manufacture of ice cream and other edible ice (e.g. sorbet)
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 10.52:
- production of ice from natural water for cooling purposes, see 35.30
- activities of ice cream parlours, see 56.1
Frequently asked questions
I produce artisan ice cream for resale to cafés: ATECO code 10.52.00 or dairy derivatives?
10.52.00. Ice cream and sorbet have a dedicated code, separate from the dairy products heading 10.51.20. What matters is the finished product: a ready-to-sell tub of ice cream, not cream or yogurt requiring further processing.
If I make ice cream and serve it myself at the counter of my gelateria, do I stay on 10.52.00?
Only if the predominant activity is production for packaged retail. When the core of the business is serving the public in a gelateria, food-service codes (section 56) apply, whereas 10.52.00 classifies businesses that manufacture ice cream as a product intended for resale.
I produce only fruit sorbets and ice lollies, with no milk: is 10.52.00 still correct, or is it a fruit juice?
Yes, 10.52.00 still applies. Sorbets and ice lollies are frozen confections and belong here even with no milk content, because the deciding factor is the ready-to-eat frozen format. If instead you squeeze and package liquid fruit or vegetable juices for drinking, you would look to 10.32.00.
I make packaged ice-cream cakes and semifreddi: do they fall under 10.52.00 or fresh pastry?
10.52.00 when the product is ice cream, even moulded into an ice-cream cake or a semifreddo to be kept in the freezer. If the dessert is instead a fresh pastry cake to be kept refrigerated for a few days, you would use 10.71.20. The deciding factor is whether the core product is ice cream or pastry.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.52.00— Produzione di gelati senza vendita diretta al pubblico(corrispondenza diretta)