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
- 10.8Produzione di altri prodotti alimentari
- 10.85.0Produzione di pasti e piatti preparati
- 10.85.03Produzione di pasti e piatti preparati a base di ortaggi
Description
- manufacture of vegetable 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 vegetarian ready meals and vegetable side dishes — is that ATECO code 10.85.03?
I only produce frozen vegetables, not complete dishes — is that 10.85.03 or vegetable preservation?
When you produce a cooked ready meal based on vegetables you are in 10.85.03. Simply preserving vegetables — frozen or canned, without turning them into a ready meal — follows the fruit and vegetable processing codes in group 10.3, such as 10.39.00.
I produce ready-made veggie burgers and legume patties — is that 10.85.03 or meat dishes?
10.85.03. Veggie burgers, legume patties and ready meals where the main ingredient is plant-based all belong here. Ready meals based on meat or poultry follow 10.85.01 instead. What dominates the dish is what counts, not its meat-like appearance.
I make ready-to-heat minestrone and vegetable soups — do they fall under 10.85.03?
Yes, when the soup or minestrone is a cooked ready meal based on vegetables. If you only package cut or puréed vegetables for the consumer to cook at home — without making a finished dish — you stay under fruit and vegetable preservation in 10.39.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.85.03— Produzione di piatti pronti a base di ortaggi(corrispondenza diretta)