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
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 82Attività amministrative, di supporto per le funzioni di ufficio e altri servizi di supporto alle imprese
- 82.9Servizi di supporto alle imprese n.c.a.
- 82.92Attività di imballaggio
- 82.92.20Attività di imballaggio di generi non alimentari
Exclusion notes
Excluded from class 82.92:
- manufacture of soft drinks and production of natural mineral waters, see 11.07
- packaging activities incidental to transport, see 52.26
Frequently asked questions
I package and wrap non-food products for other companies — which ATECO code applies?
82.92.20. Third-party packaging of non-food products is what this code covers. If you package food products instead, use the twin sub-class 82.92.10.
I do packaging and sometimes barcode labelling — do I need an additional code?
Usually yes, if barcode printing becomes a service in its own right. The packaging activity stays under 82.92.20, but printing and encoding barcodes as a standalone service is listed under the catch-all code 82.99.99.
Non-food packaging 82.92.20 or transport and logistics: where does it end up?
82.92.20 applies when the activity is packing and wrapping goods on behalf of third parties. Handling, warehousing, and transport are separate logistics activities with their own codes in division 52. The deciding factor is whether you pack goods or whether you transport and store them.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 82.92.20— Imballaggio e confezionamento di generi non alimentari(corrispondenza diretta)