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
- 10.86.00Produzione di preparati omogeneizzati e di alimenti dietetici
Description
- manufacture of foods for particular nutritional uses:
- infant formulae
- follow-up formulae milk and other follow-up foods
- baby foods
- low-energy and energy-reduced foods intended for weight control
- foods for medical purposes
- manufacture of milk-based dietary drinks
- production of fortified foods used to fill any gaps in the diet or to meet nutritional needs of certain groups of people, e.g. athletes subjected to intense muscular effort
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.86:
- manufacture of lactose-free dairy products, see 10.51
- manufacture of gluten-free products, see 10.6, 10.7
- manufacture of sugar-free confectionery, see 10.82
Frequently asked questions
I produce homogenised purees and baby foods for infants — does ATECO code 10.86.00 apply, or should I use the supplements code?
Yes, 10.86.00. This heading covers exactly the foods intended for particular nutritional uses: infant formula, follow-on milk, and foods for young children. If instead you produce tablets or capsules that supplement the diet, the correct code is 10.89.01.
I make low-calorie diet bars and dietary foods for weight management — is that 10.86.00 or something else?
Usually 10.86.00. Foods with reduced energy content for weight control and foods for special medical purposes fall under this heading. If the product is an enriched or dietary food for people engaged in intense physical exertion, it also stays here; if it is a meat or cheese substitute, look at 10.89.09.
I produce dietary protein drinks based on milk and plant-based drinks such as soy and almond — does everything fall under 10.86.00?
No, it depends on the base. A dietary drink made from real milk falls within the activities of 10.86.00. When the drink is a plant-based milk substitute — such as soy, rice, or almond — the correct code is 11.07.01, which lists them explicitly.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.86.00— Produzione di preparati omogeneizzati e di alimenti dietetici(rimappatura complessa)