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
- 10.4Produzione di oli e grassi vegetali e animali
- 10.42.00Produzione di margarina e di grassi alimentari simili
Description
- manufacture of margarine
- manufacture of melanges and similar spreads
- manufacture of compound cooking fats
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from group 10.4:
- rendering or refining of lard and edible animal fats of bovine animals, sheep, goats, pigs and poultry, see 10.1
Frequently asked questions
I produce margarine and spreads: ATECO code 10.42.00 or vegetable oil production?
10.42.00 for margarine, mixed spreads, and hydrogenated cooking fats. The base vegetable oils — such as sunflower or soybean oil — from which margarine is made are produced under 10.41.20. Margarine is the finished product that combines and hardens those oils.
I make mixed butter-and-vegetable-oil spreads: does that fall under 10.42.00 or dairy?
Spreads and margarine-type blends fall under 10.42.00. Butter and other products obtained from milk are classified under 10.51.20. The deciding factor is whether the fat is predominantly a compound vegetable blend or a dairy product.
I produce hydrogenated cooking fats and spreadable blends: ATECO code 10.42.00 or vegetable oil production?
10.42.00, because margarine, blends, spreads, and hydrogenated cooking fats are compound, hardened products. Base vegetable oils — even after simple hydrogenation — remain under 10.41.20. Under this heading you start from those oils and formulate the finished fat product.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.42.00— Produzione di margarina e di grassi commestibili simili(corrispondenza diretta)