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
- 10.7Produzione di prodotti da forno e farinacei
- 10.73.0Produzione di prodotti farinacei
- 10.73.01Produzione di prodotti farinacei freschi
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'm opening a fresh pasta shop making ravioli and tortellini: is the ATECO code 10.73.01 or 10.73.02?
10.73.01. Fresh pasta — including filled pasta such as ravioli and tortellini — and fresh gnocchi belong here. Packaged dried pasta and long-shelf-life farinaceous products follow 10.73.02. The deciding factor is the product's shelf life.
I make fresh pasta and sell it only in my own shop: am I still under 10.73.01 or is it trade?
Yes, you are under 10.73.01 when producing fresh pasta is the core activity. If instead you prepare ready pasta dishes — seasoned and cooked for resale — you look at 10.85.05.
I produce fresh potato gnocchi: is it 10.73.01 or potato processing 10.31.00?
10.73.01. Fresh gnocchi are a fresh pasta product and belong here alongside fresh pasta and ravioli. Processing potatoes as a vegetable — for example peeled potatoes, mash, or flakes — stays under 10.31.00. The deciding factor is whether the final product is fresh pasta or a preserved potato product.
I make fresh egg pasta that I dry for packaged sale: do I stay under 10.73.01 or move to 10.73.02?
When the pasta is dried for a long shelf life you move to 10.73.02, which covers dried pasta. 10.73.01 applies to fresh pasta intended for consumption within a few days, including filled varieties such as ravioli and tortellini. What counts is the shelf life, not the use of eggs.