ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 16.28.20— Fabbricazione di articoli in sughero(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 16INDUSTRIA DEL LEGNO E DEI PRODOTTI IN LEGNO E SUGHERO (ESCLUSI I MOBILI); FABBRICAZIONE DI ARTICOLI IN PAGLIA E MATERIALI DA INTRECCIO
- 16.2FABBRICAZIONE DI PRODOTTI IN LEGNO, SUGHERO, PAGLIA E MATERIALI DA INTRECCIO
- 16.29Fabbricazione di altri prodotti in legno, sughero, paglia e materiali da intreccio
- 16.29.20Fabbricazione dei prodotti della lavorazione del sughero
Frequently asked questions
I make cork stoppers and cork floor coverings — should I use code 16.28.20 or the other wood products code?
Use 16.28.20: the processing of natural and agglomerated cork has its own heading, including bottle stoppers and cork floor coverings. Articles made of solid wood fall instead under 16.28.19.
I make cork panels and wall/floor coverings for the construction industry — is this the right code or a carpentry code?
This code applies as long as the material is cork. It includes cork floor coverings; wooden carpentry for construction, such as beams and staircases, is a different activity covered by 16.23.09.
I strip raw cork bark from oak trees and sell it as unprocessed planks without further transformation — does the same code apply?
No. Harvesting raw cork as a natural forest product is an agricultural-forestry activity and falls under 02.30.00. This code applies only when you process the cork — natural or agglomerated — to produce stoppers, coverings, and other articles.