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
- 10.41.10Produzione di olio di oliva
Description
- manufacture of crude olive oil
- manufacture of refined olive oil
- manufacture of virgin olive pomace
- manufacture of cotton linters, oilcakes and other residual products of olive oil production
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 run an olive press that mills third-party olives and produces oil: ATECO code 10.41.10 or olive growing?
10.41.10 when you produce crude or refined olive oil and pomace, even by pressing olives you did not grow yourself. The sole cultivation of an olive grove is an agricultural activity, 01.26.00. If you both grow and press your own olives, the oil extraction remains tied to the agricultural activity.
Olive oil or sunflower and soybean oil? I produce several different vegetable oils
I buy crude olive oil from other producers and resell it bottled without producing it myself: is 10.41.10 still correct?
No. 10.41.10 is for businesses that produce oil by milling and refining olives. If you purchase ready-made oil for wholesale resale, the activity is commercial — 46.33.10 and related food wholesale headings apply, not manufacturing. The distinction is whether the oil originates in your press or merely passes through your warehouse.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.41.10— Produzione di olio di oliva da olive prevalentemente non di produzione propria(corrispondenza diretta)