Tax Democracy

ATECO code 25.99.90

Manufacture of other miscellaneous fabricated metal products n.e.c.

FABBRICAZIONE DI ALTRI PRODOTTI VARI IN METALLO N.C.A.

ATECO code25.99.90

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
  • 25.9Fabbricazione di altri prodotti in metallo
  • 25.99Fabbricazione di altri prodotti in metallo n.c.a.
  • 25.99.90Fabbricazione di altri prodotti vari in metallo n.c.a.

Description

  • manufacture of building components of zinc: gutters, roof capping and similar articles
  • manufacture of metal goods for office use, except furniture
  • manufacture of various metal articles:
  • ship propellers and blades thereof
  • anchors
  • bells
  • assembled railway track fixtures
  • clasps, buckles, hooks
  • metal ladders
  • metal signs, including road signs
  • sewing thimbles
  • manufacture of foil bags
  • manufacture of permanent metallic magnets
  • manufacture of metal badges and metal military insignia
  • manufacture of metal hair curlers, metal umbrella handles and frames, combs
  • manufacture of metal handles for brooms and brushes
  • manufacture of metal figurines and statuettes, including wrought-iron figurines and statuettes
  • manufacture of metal picture frames, including wrought-iron picture frames

Exclusion notes

Excluded from division 25:

  • specialised repair and maintenance activities of fabricated metal products, machinery and equipment, see 33.1
  • specialised installation of manufactured goods produced in this division in buildings (e.g. central heating boilers), see 43.22

Excluded from class 25.99:

  • activities of farriers, see 01.62
  • manufacture of swords, bayonets, see 25.61
  • manufacture of electrical signalling equipment, e.g. traffic lights and pedestrian signalling equipment, see 27.90
  • manufacture of shopping carts, see 30.99
  • manufacture of metal furniture, see 31.00
  • manufacture of sports goods, see 32.30
  • manufacture of games and toys, see 32.40
  • manufacture of metal safety headgear and other metal personal safety devices, see 32.99

Frequently asked questions

I make zinc gutters, ship propellers, bells, and road signs: is ATECO code 25.99.90 correct?
Yes, 25.99.90 is the catch-all for miscellaneous fabricated metal articles not classified elsewhere: zinc gutters and roof coverings, ship propellers and blades, anchors, bells, buckles, hooks, metal ladders, signage, permanent magnets, wrought-iron statuettes, and picture frames. For kitchen and bathroom articles the correct code is 25.99.10.
I make wrought-iron articles such as gates and railings — do I fall under 25.99.90 or metal structures?
It depends on the product. Wrought-iron statuettes and picture frames belong here in 25.99.90, but gates and metal frames go under 25.12.10, and load-bearing structures go under 25.11.00.
I manufacture metal buckles, hooks, and clasps: code 25.99.90 or fasteners?
Yes, 25.99.90. Buckles, hooks, and clasps are miscellaneous metal fittings grouped under this heading. Screws, bolts, nuts, rivets, and threaded products are fasteners at 25.94.00, as they are threaded articles.
I make metal office accessories and road signs — do I fall under 25.99.90?
Yes, metal office accessories (other than furniture) and metal signage, including road signs, are listed under 25.99.90. If instead you produce actual metal furniture, that follows the furniture manufacturing classification, not this heading.

Replaces the following ATECO 2007 codes

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

  • 25.99.11Fabbricazione di caraffe e bottiglie isolate in metallo(unito da più codici)
  • 25.99.30Fabbricazione di oggetti in ferro, in rame ed altri metalli(rimappatura complessa)
  • 25.99.91Fabbricazione di magneti metallici permanenti(unito da più codici)
  • 25.99.99Fabbricazione di altri articoli metallici e minuteria metallica nca(unito da più codici)

Calculate taxes, deductionsand contributions on your own!

Calculate income tax, contributions, other income and deductions together in the simulator.

Start now