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
- 10.5Produzione di prodotti lattiero-caseari e gelati
- 10.51Produzione di prodotti lattiero-caseari
- 10.51.10Trattamento igienico del latte
Description
- manufacture of fresh liquid milk, pasteurised, sterilised, homogenised and/or ultra-heat treated
Exclusion notes
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
Excluded from class 10.51:
- 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
Frequently asked questions
I pasteurise and package fresh and UHT milk: ATECO code 10.51.10 or cheese and dairy derivatives?
10.51.10 when you produce liquid milk — fresh, pasteurised, sterilised, homogenised, or UHT long-life. When you process milk into cheese, butter, yogurt, or cream, the activity shifts to 10.51.20. The boundary is clear: liquid milk here, dairy derivatives there.
Milk processing or ice cream? I work with milk but also make other products
The sole hygienic treatment of liquid milk is 10.51.10. If you produce ice cream, the dedicated code is 10.52.00. Classification follows the primary product coming out of your plant.
Alongside fresh milk I also produce flavoured milk-based drinks: is 10.51.10 still correct?
No — flavoured milk-based drinks fall under dairy derivatives, code 10.51.20, together with cream, yogurt, and milk powder. 10.51.10 covers only the hygienic treatment of liquid milk: fresh, pasteurised, sterilised, homogenised, or UHT. As soon as you flavour or transform it, you move to a different heading.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.51.10— Trattamento igienico del latte(corrispondenza diretta)