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
- CATTIVITÀ MANIFATTURIERE
- 17Fabbricazione di carta e di prodotti di carta
- 17.2Fabbricazione di articoli di carta e cartone
- 17.25.00Fabbricazione di altri articoli di carta e cartone
Description
- manufacture of paper or paperboard labels
- manufacture of filter paper and paperboard
- manufacture of cigarette paper
- manufacture of paper and paperboard bobbins, spools, cops, etc.
- manufacture of egg trays and other moulded or pressed articles of paper pulp packaging products
- manufacture of paper novelties
- manufacture of paper or paperboard cards for use on jacquard machines
- manufacture of cardboard formwork, shapes and templates
- manufacture of set design parts made of paper or cardboard
Exclusion notes
Excluded from class 17.25:
- printing of labels, not self-manufactured, see 18.12
- manufacture of playing cards, see 32.40
- manufacture of games and toys of paper or paperboard, see 32.40
- publishing of books, newspapers and other publishing activities, except software publishing, see 58.1
Frequently asked questions
I produce paper labels and paper filters: is that code 17.25 or stationery 17.23?
17.25.00 covers labels, paper and paperboard filters, cigarette paper, bobbins and tubes made of paper, and egg cartons made from papier-mâché. School and office stationery — such as notebooks and registers — falls under 17.23.01.
I make egg cartons and trays from moulded pulp: do they fall here?
Yes. Egg cartons and other moulded or pressed papier-mâché articles are among the activities covered by this code. If the product is corrugated cardboard packaging — such as boxes and bags — you belong in 17.21.00.
I make cardboard tubes, cores and mandrels for winding film and fabrics: 17.25 or packaging under 17.21?
17.25.00, because bobbins, drums, reels, tubes, cores and mandrels made of paper and paperboard are listed among the activities of this code. Boxes, cartons and bags used to contain and ship goods are packaging, and belong in 17.21.00.
I make set-design elements and display installations in cardboard: do I fall here or under timber set construction?
Here, if the set construction is in paper or cardboard: cardboard scenery elements are among the activities listed under this code. When the set is predominantly made of wood, the activity shifts to timber carpentry, under 16.23.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 17.29.00— Fabbricazione di altri articoli di carta e cartone(corrispondenza diretta)