C-17 ATECO Code Manufacture of Paper and Paper Products
Division 17 covers the manufacture of paper and paper products: from wood pulp and corrugated board to packaging, hygiene and sanitary products, paper converting and wallpaper. This is an industrial sector, but it also includes small artisan businesses such as paper-converting workshops and custom box makers. For those opening a VAT number under the flat-rate regime the profitability coefficient is 67%, typical of manufacturing activities, and social security enrolment is normally in the INPS Artigiani scheme.
- ATECO 2025 codes
- 8
- Flat-rate eligible
- 8 of 8
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
17.11.00Manufacture of pulpFlat-rate67%17.12.00Manufacture of paper and paperboardFlat-rate67%17.21.00Manufacture of corrugated paper and paperboard and of containers of paper and paperboardFlat-rate67%17.22.00Manufacture of household and sanitary goods and of toilet requisites from paper pulp, paper or paperboardFlat-rate67%17.23.01Manufacture of scholastic and commercial paper stationeryFlat-rate67%17.23.09Manufacture of other paper stationeryFlat-rate67%17.24.00Manufacture of wallpaperFlat-rate67%17.25.00Manufacture of other articles of paper and paperboardFlat-rate67%
Frequently asked questions
What is the profitability coefficient for paper and board manufacturing under the flat-rate regime?
Manufacturing activities in division 17 carry a profitability coefficient of 67%. This means taxable income is 67% of revenue: on €50,000 invoiced, the gross taxable base is €33,500, on which contributions and the substitute tax of 15% (5% in the first five years if the requirements are met) are calculated. The remaining 33% covers costs on a flat-rate basis and is therefore not deducted analytically. You can calculate your taxes based on your projected turnover.
Does a paper converter or packaging manufacturer pay contributions to the Artigiani or Commercianti scheme?
Anyone who manufactures paper, board, boxes or paper-converted articles on their own account normally falls under the INPS Artigiani scheme. In 2026 a fixed contribution of around €4,521 is due up to the minimum income threshold of €18,808, and 24% applies on the excess. New flat-rate-regime registrants can request a 35% reduction on contributions.
Can I manufacture and sell paper products while remaining in the flat-rate regime below €85,000?
Yes. The flat-rate regime is available for production activities too, provided annual revenue does not exceed €85,000 and the other qualifying conditions are met — such as payroll costs not exceeding €20,000. Once the €85,000 threshold is exceeded you exit the regime: from the following year if you stay between €85,000 and €100,000, and immediately in the current year if you exceed €100,000.