ATECO Code Manufacture of Other Metal Cisterns, Tanks and Containers

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Calculate your taxes

Ordinary regime tax calculator Flat-rate regime tax calculator

Classification

CATTIVITÀ MANIFATTURIERE
25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
25.2Fabbricazione di cisterne, serbatoi e contenitori in metallo
25.22.00Fabbricazione di altre cisterne, serbatoi e contenitori in metallo

Description

manufacture of reservoirs, tanks, vats and similar containers of metal of a capacity exceeding 300 litres, whether or not lined or heat-insulated
manufacture of metal containers for compressed or liquefied gas

Exclusion notes

Excluded from division 25:

specialised repair and maintenance activities of fabricated metal products, machinery and equipment, see 33.1
specialised installation of manufactured goods produced in this division in buildings (e.g. central heating boilers), see 43.22

Excluded from class 25.22:

manufacture of metal casks, drums, cans, pails, boxes, etc., of a kind normally used for carrying and packing of goods, of a capacity not exceeding 300 litres, see 25.91, 25.92
manufacture of transport containers, see 29.20
manufacture of tanks (armoured military vehicles), see 30.40

Frequently asked questions

I manufacture metal tanks and vessels over 300 litres: ATECO code 25.22.00 or the steam generators code 25.21.20?

25.22.00 for metal tanks, cisterns, vats, and containers over 300 litres — including insulated or lined versions — as well as containers for compressed or liquefied gas. Steam boilers and generators fall under 25.21.20 instead.

I also make gas cylinders and small metal containers: do they still fall under 25.22.00?

Containers for compressed or liquefied gas fall under 25.22.00. For small-capacity containers such as steel drums and jerry cans, the dedicated code is 25.91.00; for light-metal packaging such as cans, there is 25.92.00.

I manufacture stainless-steel silos and tanks for wineries and the food industry, over 300 litres: does this fall under 25.22.00?

Yes — 25.22.00 covers metal tanks, cisterns, and containers over 300 litres, whether insulated or lined, regardless of the sector they are used in. If the vessel is a steam generator or boiler, use 25.21.20; for steel drums and barrels up to 300 litres, the code is 25.91.00.

Replaces the following ATECO 2007 code

This 2025 code replaced the code in force until 31 March 2025:

25.29.00— Fabbricazione di cisterne, serbatoi e contenitori in metallo per impieghi di stoccaggio o di produzione(corrispondenza diretta)

Search again

Manufacture of other tanks, reservoirs and containers of metal