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
- 10.5Produzione di prodotti lattiero-caseari e gelati
- 10.51Produzione di prodotti lattiero-caseari
Description
Notes from sub-category 10.51.10:
- manufacture of fresh liquid milk, pasteurised, sterilised, homogenised and/or ultra-heat treated
Notes from sub-category 10.51.20:
- manufacture of milk-based drinks
- manufacture of cream from fresh liquid milk, pasteurised, sterilised, homogenised
- manufacture of dried or concentrated milk whether or not sweetened
- manufacture of milk or cream in solid form
- manufacture of butter
- manufacture of yoghurt
- manufacture of cheese and curd
- refining and ageing cheese
- manufacture of whey
- manufacture of casein
- manufacture of lactose-free dairy products
- manufacture of starter (milk enzymes)
- manufacture of milk kefir
- manufacture of lactose and lactose syrup
Exclusion notes
- manufacture of raw milk of cattle, see 01.41
- manufacture of dairy products, e.g. butter, yoghurt and cheese, associated with the raising of dairy cattle, see 01.41
- manufacture of raw milk of sheep, goats, horses, asses, camels etc., see 01.43, 01.44, 01.45
- manufacture of dairy products, e.g. butter, yoghurt and cheese, associated with the raising of sheep and goats, see 01.45
- manufacture of milk-based dietary drinks, see 10.86
- manufacture of dairy-based infant formulae, see 10.86
- manufacture of cheese substitutes, see 10.89
- manufacture of fruit kefir and water kefir, see 11.03
- manufacture of non-dairy milk (e.g. plant-based milk), see 11.07
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from group 10.5:
- production of plant-based milk substitutes, see 11.07
