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
- 10.8Produzione di altri prodotti alimentari
- 10.81.00Produzione di zucchero
Description
- manufacture or refining of sugar (sucrose) and sugar substitutes from the juice of cane, beet, maple and palm
- production of cane sugar
- production of beet sugar
- manufacture of sugar syrups
- manufacture of molasses
- manufacture of maple syrup and sugar
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.81:
- gathering of maple syrup in the wild, see 02.30
- manufacture of lactose and lactose syrup, see 10.51
- manufacture of glucose, glucose syrup, maltose, see 10.62
Frequently asked questions
I refine beet sugar and produce molasses — is ATECO code 10.81.00 correct?
Yes. The production and refining of sugar from cane, beet, maple or palm, along with sugar syrups and molasses, all fall under 10.81.00. Turning sugar into sweets or confectionery belongs instead to 10.82.00.
I produce maple syrup and maple sugar — does that fall under 10.81.00 or under starch products?
10.81.00. Maple syrup and maple sugar are explicitly listed under the sugar heading. 10.62.00 covers glucose and glucose syrup derived from starch, which is a different supply chain.
I process sugar beet — the sugar side is 10.81.00, but what code covers the spent pulp for animal feed?
The production and refining of sugar from beet falls under 10.81.00. Spent pulp and by-products destined for animal nutrition follow the animal-feed codes in class 10.9, because they become a livestock product rather than a human food. They are two distinct outputs of the same supply chain.
I repack bulk-bought sugar into sachets without refining it — is that 10.81.00 or trade?
It is usually trade, not 10.81.00. This code applies when you produce or refine sugar yourself from cane, beet, maple or palm. Simply repacking ready-made sugar purchased from others is wholesale trade. When you transform sugar into sweets or candy, you move to 10.82.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.81.00— Produzione di zucchero(corrispondenza diretta)