ATECO Code 16.28.19 – Manufacture of Other Wood Products N.e.c.

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

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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
16.28Fabbricazione di altri prodotti in legno e articoli in sughero, paglia e materiali da intreccio
16.28.1Fabbricazione di altri prodotti in legno
16.28.19Fabbricazione di altri prodotti in legno n.c.a.

Description

manufacture of various wood products:
wooden handles and bodies for tools, brooms, brushes
wooden boot or shoe-lasts and trees, clothes-hangers
household utensils, tableware and kitchenware of wood
wooden statuettes and ornaments, wood marquetry, inlaid wood
wooden cases for jewellery, cutlery and similar articles
wooden spools, cops, bobbins, sewing thread reels and similar articles of turned wood
other articles of wood
manufacture of handles for umbrellas, canes and similar
manufacture of blocks for the manufacture of smoking pipes

Exclusion notes

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 16.28:

manufacture of mats or matting of textile materials, see 13.93
manufacture of luggage, see 15.12
manufacture of wooden footwear or wooden parts of footwear, see 15.20
manufacture of matches, see 20.59
manufacture of clock cases, see 26.52
manufacture of wooden spools and bobbins that are part of textile machinery, see 28.94
manufacture of furniture, see 31.00
manufacture of wooden toys, see 32.40
manufacture of brooms and brushes, see 32.91
manufacture of coffins, see 32.99
manufacture of cork life preservers, see 32.99
manufacture of umbrellas, see 32.99

Frequently asked questions

I make cutting boards, kitchen utensils, and decorative wooden objects — which code do I use?

This is the code for miscellaneous wooden articles: kitchen utensils and tableware, statuettes and ornamental objects, handles for tools and brooms, caskets. If the item is a frame, however, use the specific 16.28.11; if it is made of cork, use 16.28.20.

I make wooden statuettes and decorative objects that I sell online — am I a manufacturer under 16.28.19 or a retailer?

If you produce them yourself, the manufacturing activity is this one, regardless of the sales channel. The code covers statuettes, ornamental objects, and other wooden articles. If you make actual furniture, however, the relevant code is in the furniture division, not here.

I make hand-crafted wooden toys and educational games — do I fall under this code or under toy manufacturing?

No, toys have their own heading even when made of wood. Toy manufacturing falls under 32.40.20, and board games and similar products under 32.40.10. This code covers general wooden goods such as kitchen utensils, statuettes, and caskets.

I make wooden umbrella and walking-stick handles, but not the complete umbrella — is this the right code?

Yes, handles for umbrellas, walking sticks, and similar items are among the wooden articles covered by this code, together with handles for tools and brooms. If you assemble the finished umbrella, however, that falls under its own specific heading, 32.99.20.

Replaces the following ATECO 2007 codes

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

16.29.19— Fabbricazione di altri prodotti vari in legno (esclusi i mobili)(diviso in più codici)
16.29.12— Fabbricazione di manici di ombrelli, bastoni e simili(rimappatura complessa)

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Manufacture of other wood products n.e.c.