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
- 10.85.04Produzione di pizza surgelata o altrimenti conservata
Description
- manufacture of frozen or otherwise preserved pizza
- manufacture of frozen or otherwise preserved croque-monsieur
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 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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.85.04— Produzione di pizza confezionata(corrispondenza diretta)