Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 17Fabbricazione di carta e di prodotti di carta
- 17.2Fabbricazione di articoli di carta e cartone
- 17.23.0Fabbricazione di prodotti cartotecnici
- 17.23.09Fabbricazione di altri prodotti cartotecnici
Description
- manufacture of printing and writing paper ready for use
- manufacture of computer print-out paper ready for use
- manufacture of self-copy paper ready for use
- manufacture of duplicator stencils and carbon paper ready for use
- manufacture of gummed or adhesive paper ready for use
- manufacture of envelopes and letter cards
- manufacture of boxes, pouches, wallets and writing compendiums containing an assortment of paper stationery
Exclusion notes
Excluded from class 17.23:
- printing on paper products, see 18.1
Frequently asked questions
I make envelopes and gummed ready-to-use paper — should I use code 17.23.09 or the school and commercial stationery code?
Use 17.23.09, which covers other paper-converting products: envelopes, greetings cards, ready-to-use printing and writing paper, carbonless paper, gummed or self-adhesive paper, and assorted stationery. Exercise books, binders, and ledgers fall instead under the specific 17.23.01.
I cut and package computer paper and carbon paper ready for use — does this fall here?
Yes, ready-to-use computer paper and carbon paper are among the activities covered by this code. If you produce the base paper you start from, that remains under 17.12.00.
I print custom graphics and greetings on cards and envelopes — should I use 17.23.09 or a printing code?
It depends on what predominates. If you make envelopes and cards as ready-to-use paper-converting products, you stay here. If the value lies in the personalised printing on paper and card — including invitations and announcements — the activity is printing and falls under 18.12.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 17.23.09— Fabbricazione di altri prodotti cartotecnici(corrispondenza diretta)