Tax Democracy

ATECO code 22.12.00

Manufacture of other rubber products

FABBRICAZIONE DI ALTRI PRODOTTI IN GOMMA

ATECO code22.12.00

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 22Fabbricazione di prodotti in gomma e in materie plastiche
  • 22.1Fabbricazione di prodotti in gomma
  • 22.12.00Fabbricazione di altri prodotti in gomma

Description

  • manufacture of other products of natural or synthetic rubber, unvulcanised, vulcanised or hardened:
  • rubber plates, sheets, strip, rods, profile shapes
  • tubes, pipes and hoses
  • rubber conveyor or transmission belts or belting
  • rubber hygienic articles: sheath contraceptives, teats, hot-water bottles, etc.
  • rubber articles of apparel
  • rubber thread and rope
  • rubberised yarn and fabrics
  • rubber rings, fittings and seals
  • rubber roller coverings
  • inflatable rubber mattresses
  • inflatable balloons
  • manufacture of rubber brushes
  • manufacture of hard rubber pipe stems
  • manufacture of hard rubber combs, hairpins, hair rollers, and similar
  • manufacture of rubber expansion joints for the construction industry
  • manufacture of gaskets of vulcanised rubber
  • manufacture of cellular rubber latex
  • manufacture of rubber floor coverings
  • manufacture of rubber floor mats
  • manufacture of foam rubber mattress padding and related semi-finished products
  • manufacture of tube repair materials
  • manufacture of rubber repair materials
  • manufacture of textile fabric impregnated, coated, covered or laminated with rubber
  • manufacture of rubber waterbed mattresses
  • manufacture of rubber bathing caps and aprons
  • manufacture of rubber wetsuits and diving suits
  • manufacture of rubber sex articles
  • manufacture of apparel made of latex

Exclusion notes

Excluded from class 22.12:

  • manufacture of tyre cord fabrics, see 13.96
  • manufacture of apparel of elastic fabrics, see 14.22, 14.29
  • manufacture of rubber sole and other rubber parts of footwear, see 15.20
  • manufacture of glues and adhesives based on rubber, see 20.59
  • manufacture of camelback strips, see 22.11
  • manufacture of inflatable rafts and boats, see 30.11, 30.12, 30.13
  • manufacture of mattresses of uncovered cellular rubber, see 31.00
  • manufacture of rubber sports requisites (e.g. swimming and paddling pools), except apparel, see 32.30
  • manufacture of rubber games and toys, (including children's wading pools, inflatable children's rubber boats, inflatable rubber animals, balls, etc.), see 32.40
  • reclaiming of rubber, see 38.21

Frequently asked questions

I produce rubber seals, hoses, and sheets — should I use the ATECO code for other rubber products or a tyre code?
Here: seals, rings, flexible hoses, sheets, conveyor belts, rubber floor coverings, and many other rubber articles fall under this general category. It is the rubber category for everything other than tyres. Tyres and inner tubes have their own dedicated code, 22.11.10.
I make sheets and profiles — how do I know whether it is rubber (22.12) or plastics (22.21)?
The material is what matters, not the shape. If you work with natural or synthetic rubber, including vulcanised or hardened rubber, stay here. If instead the semi-finished product is made of plastic, sheets and profiles go to 22.21.00.
I produce rubber floor coverings and rubber mats — should I use the ATECO code for other rubber products or construction coverings?
Here, if the covering is made of rubber: floor coverings, sheets, and rubber mats all fall under this general category. If instead the same type of floor or wall covering is made of plastic materials — such as vinyl or linoleum — the correct code is 22.24.01.
I vulcanise rubber on contract using the client's moulds — does this fall here or is it a separate processing activity?
Yes, here: anyone who manufactures rubber articles by vulcanising rubber — even using the customer's mould and material — remains in this category, because the output is a rubber article. A dedicated processing and finishing code exists for plastics at 22.25.00, but for rubber the finished article falls under this code.

Replaces the following ATECO 2007 code

This 2025 code replaced the code in force until 31 March 2025:

  • 22.19.09Fabbricazione di altri prodotti in gomma nca(unito da più codici)

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