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
- 32Altre attività manifatturiere
- 32.9Attività manifatturiere n.c.a.
- 32.99Altre attività manifatturiere n.c.a.
- 32.99.9Fabbricazione di altri articoli n.c.a.
- 32.99.99Fabbricazione di altri articoli vari n.c.a.
Description
- manufacture of globes
- manufacture of cigarette lighters and other lighters
- manufacture of articles of personal use, e.g.:
- smoking pipes
- scent sprays
- vacuum flasks and other vacuum vessels for personal or household use
- manufacture of miscellaneous articles, e.g.:
- candles, tapers etc.
- artificial flowers, fruits and foliage
- hand sieves and hand riddles
- tailors' dummies
- manufacture of jokes and novelties
- manufacture of articles for parties, e.g. carnival, including articles for magic tricks
- manufacture of floral baskets, bouquets, wreaths and similar articles
- taxidermy activities
- manufacture of scale models designed for demonstrational purposes
- manufacture of eyeglass cases
- manfacture of medals and sports cups
Exclusion notes
Excluded from class 32.99:
- manufacture of lighter wicks, see 13.96
- manufacture of workwear, see 14.23
- manufacture of paper novelties, see 17.25
- manufacture of manufacture of horse whips and riding crops, see 15.12
- manufacture of protective safety footwear, e.g. footwear incorporating a protective metal toe-cap, see 15.20
- manufacture of matches, see 20.59
- manufacture of plastic headgear excluding safety headgear, see 22.26
- manufacture of toner cartridges, see 26.20
- manufacture of individual protective masks (e.g. FFP2, FFP3, surgical masks), see 32.50
Frequently asked questions
I make candles, artificial flowers, and lighters — is ATECO code 32.99.99 correct?
Yes. Code 32.99.99 is the residual heading for the division and captures candles, tapers, artificial flowers and foliage, lighters, pipes, and personal-use vacuum flasks when no more specific code applies.
I make sports medals and trophies — do they go under miscellaneous articles 32.99.99 or coin minting?
Usually 32.99.99, which explicitly lists sports medals and trophies among its miscellaneous articles. The actual minting of coins falls under 32.11.00.
I do taxidermy and make scale demonstration models — do they fall under 32.99.99?
Yes. Taxidermy, scale models for demonstration purposes, party articles, and novelty items are all listed under 32.99.99. Scale models intended as toys belong instead under 32.40.10.
