ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 10.71.20— Produzione di prodotti di pasticceria freschi(unito da più codici)
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
- 10INDUSTRIE ALIMENTARI
- 10.7PRODUZIONE DI PRODOTTI DA FORNO E FARINACEI
- 10.71Produzione di pane; prodotti di pasticceria freschi
- 10.71.20Produzione di pasticceria fresca
Frequently asked questions
I run a fresh patisserie lab making cakes and tarts: is the code 10.71.20 or the bread code?
10.71.20. Fresh cakes, tarts, doughnuts, and wafers belong here. 10.71.10 covers bread and savoury baked goods. What matters is that the product is fresh patisserie.
My biscuits and panettone last for months: are they still 10.71.20 or do they become 10.72.00?
When a sweet product is dry and shelf-stable — such as biscuits, rusks, or preserved patisserie — you move to 10.72.00. 10.71.20 applies only to fresh patisserie intended for short-term consumption.
I make chocolates and pralines alongside cakes in the same lab: how do I split the codes?
Cakes and fresh pastries stay under 10.71.20, but chocolates, pralines, and sweets have their own code, 10.82.00. These are two distinct production activities: fresh patisserie on one side, chocolate and confectionery on the other. The primary code is whichever contributes most to turnover.
I produce fresh crêpes and wafers to fill to order: do they fall under 10.71.20?
Yes. Doughnuts, wafers, crêpes, and similar fresh sweet products are listed in the fresh patisserie category. If instead the wafers are dry and shelf-packaged for long supermarket display, you go to 10.72.00, which specifically covers preserved wafers.