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
- 10.8Produzione di altri prodotti alimentari
- 10.85.0Produzione di pasti e piatti preparati
- 10.85.01Produzione di pasti e piatti preparati a base di carne, inclusi pasti e piatti preparati a base di carne di volatili
Description
- manufacture of meat or poultry dishes
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.85:
- manufacture of fresh foods or foods with less than two ingredients, see corresponding class in division 10
- manufacture of perishable prepared foods of fruits and vegetables, see 10.39
- manufacture of perishable prepared foods (excluding perishable prepared foods of fruit and vegetables), see 10.89
- wholesale of prepared meals and dishes, see 46.38
- retail sale of prepared meals and dishes, see 47.11, 47.27
- activities of event catering and contract catering services, see 56.2
Frequently asked questions
I produce packaged ready-made meat dishes for supermarkets — is that ATECO code 10.85.01?
I cook ready-made meat dishes but serve them immediately in my delicatessen — is that still 10.85.01?
No. 10.85.01 applies to packaged dishes intended for resale, not for immediate consumption. Preparing dishes served on the premises falls under food service in section 56, whereas this code covers the production of ready meals for retail shelves.
I produce cured meats and sausages, not cooked dishes — is that 10.85.01 or another meat code?
No, it is not 10.85.01. Cured meats, sausages and processed meat products follow 10.13.00. 10.85.01 covers cooked ready meals based on meat or poultry — such as a stew or a roast that is ready to reheat.
I make a ready-made meat dish with a vegetable side — is that 10.85.01 or the vegetables code?
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.85.01— Produzione di piatti pronti a base di carne e pollame(corrispondenza diretta)
