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
- 10.85.02Produzione di pasti e piatti preparati a base di pesce
Description
- manufacture of fish dishes, including fish and chips
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 fish dishes and fish and chips — is that ATECO code 10.85.02?
Yes. Ready meals based on fish, including packaged fish and chips for resale, fall under 10.85.02. If the ready meal is based on meat use 10.85.01 instead.
I only can fish fillets — not a cooked dish — is that 10.85.02 or another fish code?
No, it is not 10.85.02. This code covers cooked ready meals based on fish. Simply preserving and canning fish without turning it into a ready meal follows the fish processing codes in group 10.2, for example 10.20.09.
I produce packaged sushi and poke bowls for the chilled counter — is that 10.85.02 or rice dishes?
It depends on the dominant component. When fish is the main ingredient of the ready meal you are in 10.85.02. If the dish is primarily seasoned rice — as many poke bowls are — it may fall under pasta and rice dishes in 10.85.05. What dominates the dish is what counts.
I make frozen breaded fish fingers — do they fall under 10.85.02 or fish preservation?
Usually 10.85.02, because breaded fish fingers are a ready-to-cook prepared fish product. Simply freezing or canning fish as plain fillets without breading or cooking stays under 10.20.09. The distinction is whether you are selling preserved fish or a prepared dish.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.85.02— Produzione di piatti pronti a base di pesce, inclusi fish and chips(corrispondenza diretta)