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
- 10.9Produzione di prodotti per l'alimentazione degli animali
- 10.92.00Produzione di prodotti per l'alimentazione degli animali da compagnia
Description
- manufacture of prepared feed for pets, including dogs, cats, birds, fish, etc.
- processing of slaughter waste to produce animal feed
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.92:
- manufacture of meat products, see 10.13
- manufacture of fishmeal for animal feed, see 10.20
- manufacture of oilseed cake, see 10.41
- activities resulting in by-products usable as animal feed without special treatment, e.g.:
- oilseeds, see 10.41
- grain milling residues, see 10.61
Frequently asked questions
I want to produce kibble and snacks for dogs and cats — is ATECO code 10.92.00 correct?
Yes. Code 10.92.00 covers food for companion animals: dogs, cats, birds, fish, and similar. It also includes the processing of slaughterhouse by-products used to make pet food. For feed destined for production livestock, you need 10.91.00 instead.
I only produce natural snacks for dogs with no other processed ingredients — do I stay on 10.92.00 or is it classified differently?
You remain on 10.92.00. The destination matters more than the complexity of the recipe: if the finished product is food for domestic animals, this is the heading. The real distinction is between a companion animal and a farm animal, not between a snack and a kibble.
I process slaughterhouse by-products into dog kibble — is that 10.92.00 or the code for processing those by-products?
It is 10.92.00 when the finished product is food for companion animals. The heading explicitly covers the processing of slaughterhouse by-products intended for pet nutrition. If instead you process fish by-products to produce meals or preparations, that activity falls under 10.20.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.92.00— Produzione di prodotti per l'alimentazione degli animali da compagnia(corrispondenza diretta)