Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 10Produzione di prodotti alimentari
- 10.7Produzione di prodotti da forno e farinacei
- 10.73.0Produzione di prodotti farinacei
- 10.73.02Produzione di prodotti farinacei conservati
Description
Notes from category 10.73.0:
- manufacture of pastas (e.g. macaroni and noodles), whether or not cooked or stuffed
- manufacture of couscous
- manufacture of dumplings
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.73:
- manufacture of prepared meals and dishes based on pasta and/or couscous dishes, see 10.85
- manufacture of soup containing pasta, see 10.89
Frequently asked questions
I produce packaged dried pasta such as spaghetti and macaroni: is the ATECO code 10.73.02?
Yes. Dried pasta and long-shelf-life farinaceous products — including dried couscous — fall under 10.73.02. Fresh pasta, including filled varieties, follows 10.73.01.
I make dried pasta for frozen ready meals: do I stay under 10.73.02 or is it 10.85.05?
It depends on the output. If you sell dried pasta as an ingredient you are under 10.73.02; if instead you package ready meals based on pasta — seasoned and cooked — you move to 10.85.05.
I produce dried lasagne sheets and dried cannelloni tubes for home preparation: is it 10.73.02 or a ready meal?
10.73.02 when you sell the dry sheets for the customer to cook at home, because they remain dried pasta to be prepared. They become 10.85.05 only if you fill, season, and cook them yourself as a ready meal to reheat. The deciding factor is whether you are selling an ingredient or a finished dish.
I make puffed rice cakes and dry flour-based snacks: are they 10.73.02 or 10.72.00?
It depends on the product. Dried pasta, dried couscous, and long-shelf-life farinaceous products belong under 10.73.02. Rice cakes, crackers, and dry baked snacks fall under 10.72.00, which is the category for biscuits and preserved snacks.