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
- 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
- 20.14.00Fabbricazione di altri prodotti chimici di base organici
Description
- manufacture of basic organic chemicals:
- acyclic hydrocarbons, saturated and unsaturated
- cyclic hydrocarbons, saturated and unsaturated
- acyclic and cyclic alcohols, including synthetic ethyl alcohol
- mono- and polycarboxylic acids
- other oxygen-function compounds, including aldehydes, ketones, quinones and dual or poly oxygen-function compounds
- synthetic glycerol
- nitrogen-function organic compounds, including amines
- fermentation of sugar cane, corn or similar to produce alcohol and esters
- other organic compounds, including wood distillation products (e.g. charcoal), etc.
- manufacture of synthetic aromatic products
- manufacture of methane, not for the provision as a gaseous fuel through a permanent supply network
- manufacture of basic organic gases, not for energy supply through a network
- distillation of coal tar
- manufacture of raw benzol
- manufacture of ethyl alcohol other than for bioethanol fuel
- manufacture of refrigerant gases
Exclusion notes
Excluded from class 20.14:
- extraction of natural gas, consisting predominantly of methane, see 06.20
- manufacture of plastics in primary forms, see 20.16
- manufacture of synthetic rubber in primary forms, see 20.17
- manufacture of crude glycerol, see 20.41
- manufacture of liquid biofuels (e.g. bioethanol fuel), see 20.51
- manufacture of ethanol from biomass, see 20.51
- manufacture of natural essential oils, see 20.59
- manufacture of salicylic and O-acetylsalicylic acids, see 21.10
- production of methane for the provision as a gaseous fuel through a permanent supply network, see 35.21
Frequently asked questions
I produce base hydrocarbons and alcohols, including synthetic ethanol — is that 20.14.00 or inorganic chemistry?
It's 20.14.00. Acyclic and cyclic hydrocarbons, alcohols, carboxylic acids, aldehydes, and ketones — basic organic chemistry — belong here. Inorganic chemistry with acids and alkalis falls under 20.13.00 instead. The dividing line is between organic and inorganic compounds.
I produce ethanol — does that fall under 20.14.00 or biofuel production?
It depends on the feedstock. Synthetic ethyl alcohol as a basic organic chemical is classified under 20.14.00. Ethanol obtained from biomass as a biofuel falls instead under 20.51.00. The deciding factor is whether the ethanol is a synthetic chemical or a biofuel derived from biomass.
I synthesise monomers and then polymerise them myself into resin — two codes or just 20.14.00?
Usually two separate stages. The synthesis of basic organic monomers remains in 20.14.00, while the polymerisation yielding polymers and resins in granule form is the manufacture of plastics in primary forms, 20.16.00. The distinguishing factor is where you stop: at the monomer here, at the raw polymer there.
I extract organic dyes from the compounds I synthesise — is that still 20.14.00 or dye manufacture?
It depends on the final product. Hydrocarbons, alcohols, and basic organic acids remain in 20.14.00. When the product is a dye or pigment, however — even of organic origin — the code becomes 20.12.00. The deciding factor is whether you sell the organic intermediate or the finished dye.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: