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
- 22Fabbricazione di prodotti in gomma e in materie plastiche
- 22.2Fabbricazione di prodotti in materie plastiche
- 22.26Fabbricazione di altri prodotti in materie plastiche
- 22.26.9Fabbricazione di altri prodotti in materie plastiche n.c.a.
- 22.26.99Fabbricazione di altri prodotti vari in materie plastiche n.c.a.
Description
- manufacture of plastic tableware, kitchenware and toilet articles
- manufacture of diverse plastic products, e.g.:
- plastic headgear, insulating fittings, parts of light fittings, office or school supplies, articles of apparel, fittings for furniture, statuettes, transmission and conveyer belts, plastic shoe-lasts, plastic cigar and cigarette holders, combs, plastic hair curlers, plastic novelties
- manufacture of products from polymer clay
- manufacture of plastic shoe lasts
- manufacture of plastic wallpaper
Exclusion notes
Excluded from group 22.2:
- production of plastic parts or accessories, which are suitable for use solely or principally for motor vehicles, see 29.3
Excluded from class 22.26:
- manufacture of plastic luggage, see 15.12
- manufacture of plastic footwear, see 15.20
- manufacture of plastic furniture, see 31.00
- manufacture of mattresses of uncovered cellular plastic, see 31.00
- manufacture of plastic sports requisites, see 32.30
- manufacture of plastic games and toys, see 32.40
- manufacture of plastic medical and dental appliances, see 32.50
- manufacture of plastic ophthalmic goods, see 32.50
- manufacture of brooms and brushes, see 32.91
- manufacture of plastic safety headgear and other personal safety equipment of plastics, see 32.99
Frequently asked questions
I make tableware, decorative items, and polymer clay products — is the ATECO code for miscellaneous plastic products or a more specific code?
Use this code if the items are finished plastic objects with no dedicated code of their own: tableware, kitchen utensils, toiletry articles, non-safety headwear, figurines, polymer clay products such as Fimo, and plastic wallpaper. This is the residual code for the category. If the article is stationery for office or school use, it has its own dedicated code at 22.26.91.
I make plastic tableware and containers — do they fall here or under packaging?
It depends on the use. Tableware, plates, and kitchen utensils intended for the table stay here. Containers and bottles designed to package and transport goods belong under plastic packaging 22.22.00.
I make plastic components for furniture and parts of light fittings — is the ATECO code for miscellaneous plastic products or furniture and lighting?
Use this code if you manufacture plastic parts as components — for example, furniture accessories and parts of lighting fixtures: the plastic residual code covers them. If you assemble and produce the finished piece of furniture or the finished luminaire, you fall outside this code and move to furniture in division 31 or lighting in division 27, depending on the product.
I make decorative figurines and objects in polymer clay and Fimo — does this fall here or under toys?
Use this code if they are decorative figurines and ornamental objects in plastic or polymer clay such as Fimo: the residual code covers them. If the product is an actual toy designed for children to play with, it falls outside this code and belongs under games and toys in division 32, not under plastics.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 22.29.09— Fabbricazione di altri articoli in materie plastiche nca(rimappatura complessa)