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
- 10.85.05Produzione di pasti e piatti preparati a base di pasta
Description
- manufacture of pasta and rice dishes
- manufacture of prepared couscous 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 frozen lasagne and pasta ready meals — is that ATECO code 10.85.05 or the fresh pasta code?
10.85.05. Lasagne, pasta and rice ready meals, couscous dishes and similar dressed and cooked preparations all belong here. Plain fresh raw pasta — including filled pasta — stays under 10.73.01 instead. The distinction is whether you sell pasta or a ready-made dish.
I make ready-made rice and couscous dishes — do they fall under 10.85.05 or rice processing?
10.85.05. Cooked ready meals based on pasta, rice and couscous all belong here. Processing rice as a grain or flour follows 10.61.20, because there is no ready meal involved.
I produce ready-made gnocchi in sauce, ready to reheat — is that 10.85.05 or fresh pasta?
10.85.05 when the gnocchi are already sauced and cooked as a ready meal to reheat. Plain raw gnocchi for the consumer to cook and dress at home stay under fresh farinaceous products in 10.73.01. The distinction is whether you are selling the ingredient or the finished dish.
I make a frozen lasagne with meat sauce — is that 10.85.05 or a meat-based dish?
10.85.05. When the dish is primarily dressed pasta — as a lasagne is — the pasta base takes precedence and you stay here even with meat sauce. If the product is mainly cooked meat with pasta as a minor accompaniment, look to 10.85.01. The dominant component is what counts.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.85.05— Produzione di piatti pronti a base di pasta(corrispondenza diretta)