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
- 23.44.00Fabbricazione di altri prodotti in ceramica per uso tecnico e industriale
Description
- manufacture of permanent magnets and articles intended to become permanent magnets after magnetisation, of materials other than metal (e.g. agglomerated ferrite)
- manufacture of ceramic wares for laboratory, chemical or other technical uses
Exclusion notes
Excluded from class 23.44:
- manufacture of ceramic building materials, see 23.3
- manufacture of refractory ceramic goods, see 23.20
- manufacture of artificial stone (e.g. cultured marble), see 23.66
Frequently asked questions
I produce permanent magnets in ceramic ferrite: ATECO code 23.44.00 or electronic components 26.11.00?
23.44.00. Permanent magnets made of agglomerated ferrite and articles intended to become magnets after magnetisation, made of non-metallic material, fall under technical ceramics. If you manufacture actual electronic components, the code is 26.11.00.
I make crucibles and ceramic laboratory products: do they fall under 23.44.00 or refractory products 23.20.00?
It depends on heat resistance. Code 23.44.00 covers ceramics for laboratory, chemical, and other technical uses. If the product is specifically refractory — i.e. designed to withstand high temperatures — it belongs under 23.20.00.
I produce both ceramic electrical insulators and technical ceramics: can I keep everything under 23.44.00?
No. Ceramic electrical insulators and insulating fittings for electrical use have a dedicated code, 23.43.00. Code 23.44.00 is reserved for ceramic magnets and products for laboratory or technical uses not intended to insulate electrical current.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.44.00— Fabbricazione di altri prodotti in ceramica per uso tecnico e industriale(corrispondenza diretta)