ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 10.42.00— Produzione di margarina e di grassi alimentari simili(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
- 10.4PRODUZIONE DI OLI E GRASSI VEGETALI E ANIMALI
- 10.42.00Produzione di margarina e di grassi commestibili simili
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.