Tax Democracy

ATECO code 32.99.99

Manufacture of other miscellaneous articles n.e.c.

FABBRICAZIONE DI ALTRI ARTICOLI VARI N.C.A.

ATECO code32.99.99

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

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.

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