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
- 23.4Fabbricazione di altri prodotti in porcellana e in ceramica
- 23.45.00Fabbricazione di altri prodotti in ceramica
Description
- manufacture of ceramic pots, jars and similar articles, of a kind used for conveyance or packing of goods
- manufacture of ceramic troughs, tubs and similar receptacles, of a kind used in agriculture
- manufacture of ceramic products n.e.c.
Exclusion notes
Excluded from class 23.45:
- manufacture of ceramic sanitary fixtures, see 23.42
- manufacture of artificial teeth, see 32.50
Frequently asked questions
I produce ceramic jars and containers for goods packaging: code 23.45.00 or ornamental ceramics 23.41.00?
23.45.00. Jars, pitchers, and similar ceramic articles used for transporting or packaging goods, along with troughs and tanks for agricultural use, belong here together with other n.e.c. ceramics. Ornamental vases and decorative household objects fall instead under 23.41.00.
My ceramics do not fall under tableware, sanitaryware, or tiles: does 23.45.00 apply?
I produce drinking troughs and tanks for farm use: is it 23.45.00 if they are ceramic, or does the code change for fibre-cement?
The code changes with the material. Ceramic troughs, tanks, and containers for agricultural use fall under 23.45.00. If the same troughs and basins are made of cellulose fibre-cement or asbestos-cement, the code becomes 23.65.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.49.00— Fabbricazione di altri prodotti in ceramica(corrispondenza diretta)