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
- 10.9Produzione di prodotti per l'alimentazione degli animali
- 10.91.00Produzione di mangimi per l'alimentazione degli animali da allevamento
Description
- manufacture of prepared feed for farm animals, including concentrated animal feed and feed supplements
- preparation of unmixed (single) feed for farm animals
- preparation of alfalfa meal and pellets
- processing of waste products from the food industry into animal feed
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.91:
- manufacture of meat products, see 10.13
- manufacture of fishmeal for animal feed, see 10.20
- manufacture of oilseed cake, see 10.41
- activities resulting in by-products usable as animal feed without special treatment, e.g.:
- oilseeds, see 10.41
- grain milling residues, see 10.61
Frequently asked questions
I produce compound feeds and supplements for cattle and pigs — should I use ATECO code 10.91.00 or the pet food code?
Code 10.91.00. This heading covers feeds for livestock: compound feeds, concentrates, supplements, and unmixed feeds for farm animals. If instead you produce food for dogs, cats, or aquarium fish, the correct code is 10.92.00.
I dehydrate alfalfa and process food-industry by-products into livestock feed — does all of this fall under 10.91.00?
Yes. The preparation of alfalfa meal and pellets and the processing of food by-products to produce farm animal feed fall squarely within this heading. It remains 10.91.00 as long as the end user is a production animal.
I produce feed for trout and sea bass in a fish farm — is it still 10.91.00, or does it matter that they are fish?
Yes, you remain on 10.91.00 when the fish are farmed, meaning they are production animals. The heading looks at the destination of the feed, not the species. The situation is different for aquarium or pet fish food, which falls under 10.92.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.91.00— Produzione di mangimi per l'alimentazione degli animali da allevamento(corrispondenza diretta)