Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.1Fabbricazione di vetro e di prodotti in vetro
- 23.15Fabbricazione e lavorazione di altro vetro incluso il vetro per usi tecnici
- 23.15.90Altre attività di fabbricazione e lavorazione di altro vetro incluso il vetro per usi tecnici
Description
- manufacture of laboratory, hygienic or pharmaceutical glassware
- manufacture of clock or watch glass, optical glass and optical elements not optically worked
- manufacture of glass insulators and glass insulating fittings
- manufacture of glassware and glass parts for lighting fixtures
- manufacture of glass envelopes for lamps
- manufacture of glass blocks and bricks, slabs, squares and tiles, of a kind used for building or construction purposes, and multicellular or foam glass in blocks, panels, plates, shells or similar forms
- manufacture of glass in rods or tubes
- manufacture of glass tiles
- manufacture of glass doors, walls etc.
- finishing of other glass, including technical glass (e.g. cutting or mechanically polishing glassware)
Exclusion notes
Excluded from class 23.15:
- manufacture of optical elements optically worked, see 26.70
- manufacture of syringes and other medical laboratory equipment, see 32.50
Frequently asked questions
I produce laboratory glassware and test tubes: ATECO code 23.15.90 or a hollow glass code?
23.15.90. This code covers technical glass: laboratory glassware, hygienic and pharmaceutical glassware, unworked optical glass, insulators, glass blocks, and glass tubes. Tableware and kitchenware containers, on the other hand, are hollow glass and fall under 23.13.00.
I make unworked optical glass blanks: do I stay here or move to optical instruments?
It depends on the processing stage. ATECO code 23.15.90 includes optical glass and unworked optical elements, meaning blanks. Once a lens is ground and optically finished it becomes a different product, classified under ophthalmic lenses in division 32, such as 32.50.30.
I produce glass bricks and glass tiles for walls: ATECO code 23.15.90 or ceramic tiles 23.31.00?
23.15.90. Glass blocks, bricks, sheets, and tiles for construction belong here because the material is glass. Ceramic tiles and mosaic tesserae, including wall cladding, are a different product and fall under 23.31.00.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: