Tax Democracy

ATECO code 10.51

Manufacture of dairy products

PRODUZIONE DI PRODOTTI LATTIERO-CASEARI

ATECO code10.51

Recommended INPS scheme:

ARTIGIANI

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

40%

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

Calculate taxes, deductionsand contributions on your own!

Calculate income tax, contributions, other income and deductions together in the simulator.

Start now