C-32 ATECO Code Other Manufacturing
Division 32 covers manufacturing activities that do not fall within the other divisions of section C: jewellery and precious-metal working, costume jewellery, musical instruments, sports goods, games and toys, dental prostheses. These are mostly craft activities, from the goldsmith working in a studio to the dental technician. From a tax perspective, those who register a VAT number here almost always fall under the 67% profitability coefficient in the flat-rate regime and enrol in the INPS artisans' scheme.
- ATECO 2025 codes
- 23
- Flat-rate eligible
- 23 of 23
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
32.11.00Striking of coinsFlat-rate67%32.12.10Cutting and processing of precious and semi-precious stonesFlat-rate67%32.12.20Manufacture of jewellery and goldsmiths' articles in precious metalsFlat-rate67%32.13.00Manufacture of imitation jewellery and related articlesFlat-rate67%32.20.00Manufacture of musical instrumentsFlat-rate67%32.30.01Manufacture of gym, fitness centre and athletics equipmentFlat-rate67%32.30.09Manufacture of other sports goodsFlat-rate67%32.40.10Manufacture of gamesFlat-rate67%32.40.20Manufacture of toysFlat-rate67%32.50.10Manufacture of dental prosthesesFlat-rate67%32.50.20Manufacture of other prostheses and assistive devicesFlat-rate67%32.50.30Manufacture of ophthalmic lensesFlat-rate67%32.50.40Manufacture of spectacle framesFlat-rate67%32.50.51Manufacture of medical and dental instruments and equipmentFlat-rate67%32.50.52Manufacture of medical and dental suppliesFlat-rate67%32.50.53Manufacture of furniture for medical and dental useFlat-rate67%32.91.00Manufacture of brooms and brushesFlat-rate67%32.99.10Manufacture of protective safety equipmentFlat-rate67%32.99.20Manufacture of umbrellas, buttons, zip fasteners, wigs and related articlesFlat-rate67%32.99.30Manufacture of stationery articlesFlat-rate67%32.99.40Manufacture of coffinsFlat-rate67%32.99.91Manufacture of electronic cigarettesFlat-rate67%32.99.99Manufacture of other miscellaneous articles n.e.c.Flat-rate67%
Frequently asked questions
What is the profitability coefficient for division 32 activities in the flat-rate regime?
For manufacturing and craft activities in division 32 the coefficient is 67%. In practice you pay the substitute tax (15%, or 5% in the first five years if you meet the new-business requirements) on 67% of your receipts, while the remaining 33% is treated as a flat-rate cost allowance. You can see how much would remain in your case with the tax calculator.
Should a goldsmith or dental technician enrol in the INPS artisans' scheme or the separate management?
Anyone who makes jewellery, dental prostheses or other goods in division 32 is engaged in a craft activity and enrolls in the INPS artisans' scheme, after registering with the Business Register through the Chamber of Commerce. The artisans' scheme includes fixed annual contributions on the minimum threshold (around €4,460 in 2025) plus 24% on income exceeding the threshold — not the income-only contributions typical of the separate management (gestione separata).
Is it worth applying for the 35% INPS contribution reduction in this sector?
The 35% reduction on artisans' contributions is available exclusively to those in the flat-rate regime and must be requested from INPS, normally by 28 February to take effect from the current year. It reduces both the fixed and the percentage-based component, so in the early years when income is low it helps with cash flow. The downside is that it proportionally reduces the pensionable contribution years accrued, so it is worth weighing up based on your expected income.