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
- 20Fabbricazione di prodotti chimici
- 20.1Fabbricazione di prodotti chimici di base, di fertilizzanti e composti azotati, di materie plastiche e gomma sintetica in forme primarie
- 20.13.00Fabbricazione di altri prodotti chimici di base inorganici
Description
- manufacture of chemical elements (except industrial gases and basic metals)
- manufacture of inorganic acids, except nitric acid
- manufacture of alkalis, lyes and other inorganic bases except ammonia
- manufacture of other inorganic compounds
- roasting of iron pyrites
- manufacture of distilled water
- manufacture of sodium bicarbonate
- manufacture of demineralised water
- reprocessing of nuclear fuels
- enrichment of uranium and thorium ores
- manufacture of lithium hydroxide
- manufacture of decolourising agents
Exclusion notes
Excluded from class 20.13:
- manufacture of industrial gases, see 20.11
- manufacture of nitrogenous fertilisers and nitrogen compounds, see 20.15
- manufacture of ammonia, see 20.15
- manufacture of ammonium chloride, see 20.15
- manufacture of nitrites and nitrates of potassium, see 20.15
- manufacture of ammonium carbonates, see 20.15
- manufacture of aromatic distilled water, see 20.59
- manufacture of basic metals, see division 24
Frequently asked questions
I produce inorganic acids and alkalis such as caustic soda — is that 20.13.00 or basic organic chemicals?
It's 20.13.00. Basic inorganic chemistry — chemical elements, inorganic acids excluding nitric acid, alkalis, caustic soda, and other inorganic compounds — belongs here. Organic chemistry with hydrocarbons and alcohols falls under 20.14.00. The dividing line is between inorganic and organic base compounds.
I produce nitric acid and ammonia — does that fall under 20.13.00 or fertilisers and nitrogenous compounds?
Usually not 20.13.00, because nitric acid is excluded from this code. Nitric acid, ammonia, and associated nitrogenous products belong to 20.15.00. You remain in 20.13.00 for other inorganic acids, alkalis, and generic inorganic compounds.
I produce elemental gases such as chlorine and oxygen — is that 20.13.00 or industrial gas manufacture?
Usually 20.11.00 if the product is a packaged industrial gas. Liquefied or compressed elemental gases, liquid air, and inert gases such as CO2 have their dedicated code at 20.11.00. Other elements and inorganic compounds that are not industrial gases remain in 20.13.00. The distinguishing factor is whether you sell a packaged gas.
I make inorganic mineral pigments in addition to acids and alkalis — does everything fall under 20.13.00?
Not for the pigments. Inorganic acids (excluding nitric acid), alkalis, and caustic soda remain in 20.13.00, but dyes and pigments — including inorganic ones — in basic or concentrated form are assigned to 20.12.00. The product's end use matters: generic inorganic compound here, pigment or dye there.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: