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
- 10.7Produzione di prodotti da forno e farinacei
- 10.71Produzione di pane; produzione di prodotti di pasticceria freschi
- 10.71.10Produzione di pane e prodotti di panetteria simili
Description
- manufacture of bakery products
- manufacture of bread and rolls
- manufacture of rustics, pizzas and other savory baked goods
- manufacture of pre-baked bread
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.71:
- manufacture of dry bakery products, see 10.72
- manufacture of pastas, see 10.73
- retail sale of bread and rolls baked on the premises from pre-baked products, see 47.24
Frequently asked questions
I'm opening a bakery that makes bread, bread rolls, and savoury pastries: is the code 10.71.10 or 10.71.20?
10.71.10. Bread, rolls, pizza-style buns, savoury pastries, and other baked savoury goods belong here. 10.71.20 applies when the product is fresh patisserie — cakes, pastries, and tarts.
I make par-baked bread for supermarkets: does it still fall under 10.71.10?
Yes. Par-baked bread is specifically listed in this category and remains under 10.71.10. When the product is dry and long-shelf-life — such as rusks or breadsticks — you move to 10.72.00.
I run a bakery but also sell pastries and coffee at the counter: which code takes precedence?
For the bread and savoury baked goods you produce yourself, you are under 10.71.10. If in the same premises you also make and sell fresh cakes and pastries, you also fall under 10.71.20, while serving coffee and drinks at the counter is food service and follows the café codes in section 56. The primary code is whichever activity generates the most revenue.
I produce fresh focaccia and piadina flatbreads for the counter: are they 10.71.10 or a ready meal?
10.71.10. Focaccia, piadina, pizza-style buns, and other fresh savoury baked goods belong in the bakery products category. If you fill and cook the product as a ready meal for packaged resale — for example a frozen pizza — you move to 10.85.04.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.71.10— Produzione di prodotti di panetteria freschi(unito da più codici)