ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 10.52.00— Produzione di gelati(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
- 10.5INDUSTRIA LATTIERO-CASEARIA
- 10.52Produzione di gelati
- 10.52.00Produzione di gelati senza vendita diretta al pubblico
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.