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
- 10.89.0Produzione di altri prodotti alimentari n.c.a.
- 10.89.01Produzione di integratori alimentari
Description
- manufacture of food supplements
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.89:
- manufacture of natural honey, see 01.48
- manufacture of perishable prepared foods of fruits and vegetables, see 10.39
- manufacture of tofu (bean curd), see 10.39
- manufacture of glutamate-based flavor enhancers, see 10.84
- manufacture of frozen pizza, see 10.85
- manufacture of spirits, beer, wine and soft drinks, see division 11
- production of plant-based milk substitutes (e.g. coconut, rice, almond, soya-based beverages), see 11.07
- manufacture of vitamins, see 21.10
Frequently asked questions
I want to manufacture supplements in capsule and tablet form — is the ATECO code 10.89.01, or do I need to register under a pharmaceutical activity?
Yes, 10.89.01, as long as we are talking about food supplements and not medicines. This heading is dedicated specifically to the manufacture of food supplements. If the product is a drug with a registered active pharmaceutical ingredient, it falls under the manufacture of pharmaceutical products, which is a different division of the classification.
I produce liquid supplements and sports foods — do I keep just 10.89.01, or do I also need the dietetic foods code?
It depends on the product form. A supplement in a dose, capsule, or concentrated liquid format falls under 10.89.01. If instead you are formulating a genuine enriched or dietary food for people engaged in intense muscular effort, that is 10.86.00.
I manufacture the supplements myself but also resell them bottled to other shops and gyms — does 10.89.01 cover the commercial side as well?
Only the manufacturing side. Code 10.89.01 covers the production of the supplement. When you wholesale finished products without processing them, that is a separate commercial activity: for beverages and non-alcoholic products, for example, the heading is 46.34.20. Manufacturing and trade are different branches of the classification.