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
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.9Fabbricazione di altri prodotti in metallo
- 25.94.00Fabbricazione di articoli di bulloneria
Description
- manufacture of rivets, washers and similar non-threaded products
- manufacture of screw machine products
- manufacture of bolts, screws, nuts and similar threaded products
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
Frequently asked questions
I manufacture screws, bolts, nuts, and washers: is ATECO code 25.94.00 correct?
Yes, 25.94.00 covers fasteners: bolts, screws, nuts, and similar threaded products, as well as rivets, washers, non-threaded products, and screw machine products. If instead you work metal wire to produce nails and pins, the correct code is 25.93.10.
I make custom fasteners to customer drawings on automatic lathes — is it still 25.94.00 or general metalworking?
Usually 25.94.00 if the output is fasteners, even made to order, because the classification follows the article produced. If instead you machine various parts as a subcontractor without a defined product of your own, see 25.53.00.
I only produce rivets and washers — non-threaded products — do I still fall under 25.94.00?
Yes. Rivets, washers, and similar non-threaded products are listed within 25.94.00 alongside screws, bolts, and nuts. When the item you make is a buckle, hook, or clasp, however, you are in the miscellaneous metal hardware category at 25.99.90.
I produce screw machine products on sliding-head lathes: is it fasteners 25.94.00 or contract machining?
Usually 25.94.00, because screw machine products are explicitly included in this heading alongside threaded fasteners. If instead you turn and mill generic parts to order without a product of your own, the activity is general metalworking at 25.53.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 25.94.00— Fabbricazione di articoli di bulloneria(corrispondenza diretta)