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
- 22Fabbricazione di prodotti in gomma e in materie plastiche
- 22.2Fabbricazione di prodotti in materie plastiche
- 22.24.0Fabbricazione di articoli in materie plastiche per l'edilizia
- 22.24.09Fabbricazione di altri articoli in materie plastiche per l'edilizia
Description
- manufacture of builders' plastics ware, e.g.:
- tanks, reservoirs
- plastic sanitaryware like plastic baths, shower baths, washbasins, lavatory pans, flushing cisterns, etc.
- manufacture of greenhouses predominantly made of plastics
- manufacture of sanitaryware made out of a mixture of plastics and minerals, with the minerals serving as a filler
Exclusion notes
- manufacture of greenhouses predominantly made of wood, see 16.23.09
- manufacture of greenhouses predominantly made of metal, see 25.11.00
Excluded from group 22.2:
- production of plastic parts or accessories, which are suitable for use solely or principally for motor vehicles, see 29.3
Excluded from class 22.24:
- manufacture of greenhouses predominantly made of wood, see 16.23
- manufacture of rubber floors, see 22.12
- manufacture of doors and windows of plastic, see 22.23
- manufacture of greenhouses predominantly made of metal, see 25.11
Frequently asked questions
I make plastic tanks, sanitary ware, and greenhouses — is the ATECO code for plastic building articles or coverings?
Use this code: tanks, cisterns, tubs, wash basins, cistern flushing units, and greenhouses made predominantly of plastic all belong here under building products. Floor and wall coverings have a separate code, 22.24.01.
I make garden greenhouses — does code 22.24.09 still apply if they include wood or metal parts?
I make plastic cisterns and tanks for water storage — is the ATECO code for plastic building articles or packaging/containers?
Use this code if they are fixed cisterns, tanks, and tubs for installations and construction. Intended use makes the difference. If the plastic container is meant for packaging and transporting goods — such as drums, jerricans, and carboys for shipping — the correct code is packaging 22.22.00.
I make plastic sanitary ware such as wash basins and cistern flushing units — does this fall here or under other plastic products?
Here: wash basins, bathtubs, flushing cisterns, and other plastic sanitary ware for construction all belong in this code. If you make tableware, toiletry items, or general-purpose plastic household goods with no construction function, the residual code is 22.26.99.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 22.23.09— Fabbricazione di altri articoli in plastica per l'edilizia(rimappatura complessa)