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
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.6Fabbricazione di prodotti in calcestruzzo, cemento e gesso
- 23.66.0Fabbricazione di altri prodotti in calcestruzzo, cemento e gesso
- 23.66.09Fabbricazione di altri prodotti in calcestruzzo, cemento e gesso n.c.a.
Description
- manufacture of artificial stone (e.g. cultured marble)
- manufacture of ornamented boards or panels of plaster or of compositions based on plaster
- manufacture of other articles of calcium silicate
- manufacture of other articles of autoclaved aerated concrete
Exclusion notes
Excluded from class 23.66:
- manufacture of precast concrete, cement or artificial stone articles for use in construction, see 23.61
Frequently asked questions
I produce engineered stone — cultured marble — as a material: ATECO code 23.66.09 or marble working 23.70.10?
23.66.09. The manufacture of artificial stone — for example cultured marble — is explicitly listed here. 23.70.10 covers the cutting and working of natural stone, not the production of a reconstituted material. If you work blocks of real marble, then it is 23.70.10.
I make ornamental plaster panels and cellular concrete articles: do they go under 23.66.09 or plaster products 23.62?
Usually 23.66.09, which covers ornamental plaster boards and panels, calcium silicate articles, and cellular concrete articles not classified elsewhere. 23.62 covers standard plaster construction products; for decorative or special n.e.c. articles you stay here, while standard structural boards and blocks go to 23.62.00.
I produce autoclaved aerated concrete and calcium silicate masonry blocks: 23.66.09 or construction elements 23.61.09?
Usually 23.61.09, if they are structural masonry blocks for construction. Masonry elements in calcium silicate and autoclaved aerated concrete are indicated there: 23.61.09. 23.66.09 takes other calcium silicate and cellular concrete articles that are not structural construction elements.
I cast garden statues and flower pots in artificial stone: do I go to 23.66.09 or the statues code 23.66.01?
Usually 23.66.01, because statues, bas-reliefs, vases, and flower pots have their own sub-category. 23.66.09 covers the manufacture of artificial stone as a material — for example cultured marble — but for cast decorative objects the reference is 23.66.01.