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
- 10.4Produzione di oli e grassi vegetali e animali
- 10.41Produzione di oli e grassi
- 10.41.30Produzione di oli e grassi animali
Description
- manufacture of non-edible animal oils and fats
- extraction of fish and marine mammal oils
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
Excluded from class 10.41:
- manufacture of olive oil associated with the growing of olives, see 01.26
- rendering and refining of lard and other edible fats of bovine animals, sheep, goats or pigs, see 10.11
- rendering of edible poultry fats, see 10.12
- manufacture of margarine, see 10.42
- wet corn milling, see 10.62
- manufacture of corn oil, see 10.62
- manufacture of essential oils, see 20.59
- treatment of oil and fats by chemical processes, see 20.59
Frequently asked questions
I extract fish oil and non-edible animal fats: ATECO code 10.41.30 or fish processing?
10.41.30 when you produce non-edible animal fats and extract oils from fish or marine mammals. The processing and preservation of fish as food — fillets, frozen products, canned fish — falls under 10.20.09 instead. Here the output is the oil or fat, not the fish itself.
Animal fats or vegetable oils? I work with both and am unsure which code to choose
Oils and fats of animal origin fall under 10.41.30; vegetable oils from seeds other than olive fall under 10.41.20. The deciding factor is the origin of the raw material: animal here, vegetable there.
I render lard and edible animal fats at my slaughterhouse: ATECO code 10.41.30 or meat processing?
Usually 10.11.00. The rendering and processing of lard and other edible animal fats carried out at the slaughterhouse is included under 10.11.00. 10.41.30 covers non-edible animal fats and the extraction of fish and marine-mammal oils.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.41.30— Produzione di oli e grassi animali grezzi o raffinati(corrispondenza diretta)