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
- 23.9Fabbricazione di prodotti abrasivi e in minerali non metalliferi n.c.a.
- 23.99.00Fabbricazione di altri prodotti in minerali non metalliferi n.c.a.
Description
- manufacture of friction material and unmounted articles thereof with a base of mineral substances or of cellulose
- manufacture of mineral insulating materials, e.g.:
- slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays and similar heat-insulating, sound-insulating or sound-absorbing materials
- manufacture of articles of diverse mineral substances, e.g.:
- worked mica and articles of mica, of peat, of graphite (other than electrical articles)
- manufacture of articles of asphalt or similar material (e.g. petroleum bitumen or coal tar pitch)
- manufacture of carbon and graphite fibres and products (except electrodes and electrical applications)
- manufacture of woven carbon threads
- manufacture of artificial corundum
- manufacture of bituminous sheaths
- manufacture of asphalt mixtures
- manufacture of articles of peat
Exclusion notes
Excluded from class 23.99:
- manufacture of glass wool and non-woven glass wool products, see 23.14
- manufacture of graphite electrodes, see 27.90
- manufacture of carbon or graphite gaskets, see 28.29
Frequently asked questions
I produce rock wool and mineral insulating materials: code 23.99 or another heading within division 23?
23.99. Mineral insulating materials such as slag wool, rock wool, vermiculite, and expanded clays for thermal and acoustic insulation are listed here. It is the residual category for non-metallic mineral products n.e.c. For abrasives there is the dedicated heading 23.91.00.
I make bituminous membranes and bituminous mixes for waterproofing: does that go under 23.99 or under petroleum?
Usually 23.99, which covers products made of asphalt or similar material, bituminous membranes, and bituminous mixes. What matters here is the manufacture of a mineral- or bitumen-based article. For refractory products such as heat-resistant bricks and mortars, the code is instead 23.20.00.
I produce mineral-based brake pads and friction linings: do they fall under 23.99 or under automotive parts?
Usually 23.99, if the friction material is mineral- or cellulose-based and you supply the parts unmounted. The heading specifically mentions friction linings and their components. If you instead assemble them into a finished metal automotive assembly, the activity shifts to automotive components, not this mineral heading.
I make carbon fibre and graphite fabrics and products: is it 23.99 or a composite plastic material?
23.99 for products made of carbon fibres and graphite and carbon textiles, excluding electrodes and electrical products. The heading lists them among other non-metallic mineral products. When the article is a technical refractory product — such as heat-resistant crucibles and tubes — the code is 23.20.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.99.00— Fabbricazione di altri prodotti in minerali non metalliferi nca(unito da più codici)