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
- 16Produzione e lavorazione del legno e dei prodotti a base di legno e sughero, esclusi i mobili; fabbricazione di articoli in paglia e materiale da intreccio
- 16.2Fabbricazione di prodotti in legno, sughero, paglia e materiali da intreccio
- 16.23.0Fabbricazione di altri prodotti di carpenteria in legno e falegnameria per l'edilizia
- 16.23.09Fabbricazione di altri prodotti di carpenteria in legno e falegnameria per l'edilizia n.c.a.
Description
- manufacture of wooden goods intended to be used primarily in the construction industry:
- beams, rafters, roof struts
- glue-laminated and metal connected, prefabricated wooden roof trusses
- stairs, railings
- wooden beadings and mouldings, shingles and shakes
- manufacture of prefabricated buildings, or elements thereof, predominantly of wood (e.g. saunas)
- manufacture of mobile homes and house trailers
- manufacture of wood partitions (except free-standing)
- manufacture of wooden stage sets
- manufacture of greenhouses predominantly made of wood
- manufacture of wooden stands, excluding wooden stands for conventions and trade fairs
Exclusion notes
- manufacture of wooden stands and similar structures for conventions and trade fairs, see 16.23.01
- manufacture of greenhouses predominantly made of plastics, see 22.24.09
- manufacture of greenhouses predominantly made of metal, see 25.11.00
Excluded from division 16:
- manufacture of furniture, see 31.00
- installation of wooden fittings, and so on, see 43.32, 43.33, 43.35
Excluded from class 16.23:
- manufacture of doors, windows, shutters and their frames, see 16.25
- manufacture of greenhouses predominantly made of plastics, see 22.24
- manufacture of greenhouses predominantly made of metal, see 25.11
- manufacture of walk-in wardrobes, see 31.00
- manufacture of wood partitions, free standing, see 31.00
- installation of doors, windows and stairs, see 43.32
- installation of kitchens, walk-in wardrobes, shopfittings, etc., see 43.32
- erection of roof frames, see 43.41
Frequently asked questions
I make wooden beams, staircases and trusses for construction: is this the right code?
Yes. Beams, joists, rafters, staircases, banisters and prefabricated trusses fall here, along with prefabricated buildings and wooden partitions. If you specifically manufacture doors and windows, those have a dedicated code: 16.25.00.
I make wooden greenhouses and some in metal or plastic: does everything go under 16.23.09?
I produce pre-assembled parquet flooring: does it fall under carpentry code 16.23.09?
No, parquet has its own heading. Wood flooring in assembled blocks and strips belongs under 16.22.00. This code covers structural carpentry: beams, staircases, trusses, partitions and prefabricated wooden buildings.
I make prefabricated wooden cabins and saunas: is this code correct, or is it the panels code?
Yes, prefabricated buildings or their elements when predominantly made of wood — including saunas and mobile homes — fall here. If instead you only produce wood-based panels used as a raw material, such as OSB and plywood, those belong under 16.21.00.