ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 10.85.04— Produzione di pizza surgelata o altrimenti conservata(corrispondenza diretta)
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
- 10.8PRODUZIONE DI ALTRI PRODOTTI ALIMENTARI
- 10.85Produzione di pasti e piatti preparati
- 10.85.0Produzione di pasti e piatti pronti (preparati, conditi, cucinati e confezionati)
- 10.85.04Produzione di pizza confezionata
Frequently asked questions
I produce frozen pizzas for large-scale retail — is that ATECO code 10.85.04 or pasta dishes?
10.85.04. Frozen or otherwise preserved pizza — along with preserved croque-monsieurs — has its own dedicated code. Ready meals based on dressed pasta fall under 10.85.05 instead.
I bake fresh pizzas for immediate eat-in service at my pizzeria — is that 10.85.04 or food service?
No, it is not 10.85.04. This code applies to frozen or preserved pizza intended for resale. Pizza prepared and served directly to the customer falls under food service in section 56, while fresh oven-baked pizza as a bakery product belongs to 10.71.10.
I prepare frozen par-baked pizza bases for others to top and finish — is that 10.85.04 or bakery?
It depends on the product. Frozen or otherwise preserved pizza — including ready bases — falls under 10.85.04. If instead you bake fresh bases and small pizzas as a bakery product, without freezing or long-term preservation, you are in 10.71.10. The preservation of the product is what decides.
I produce filled flatbreads and frozen toasted sandwiches for reheating — do they fall under 10.85.04?
Yes, for croque-monsieurs and filled toasted sandwiches that are frozen or preserved — these are explicitly listed in this code alongside pizza. If the product is instead a ready meal where dressed pasta dominates, such as a lasagne, use 10.85.05.