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
- 32Altre attività manifatturiere
- 32.9Attività manifatturiere n.c.a.
- 32.99Altre attività manifatturiere n.c.a.
- 32.99.30Fabbricazione di articoli di cancelleria
Description
- manufacture of pens and pencils of all kinds, whether or not mechanical
- manufacture of pencil leads
- manufacture of date, sealing or numbering stamps, hand-operated devices for printing, or embossing labels, hand printing sets, prepared typewriter ribbons and inked pads
Exclusion notes
Excluded from class 32.99:
- manufacture of lighter wicks, see 13.96
- manufacture of workwear, see 14.23
- manufacture of paper novelties, see 17.25
- manufacture of manufacture of horse whips and riding crops, see 15.12
- manufacture of protective safety footwear, e.g. footwear incorporating a protective metal toe-cap, see 15.20
- manufacture of matches, see 20.59
- manufacture of plastic headgear excluding safety headgear, see 22.26
- manufacture of toner cartridges, see 26.20
- manufacture of individual protective masks (e.g. FFP2, FFP3, surgical masks), see 32.50
Frequently asked questions
I make all kinds of pens and pencils — is ATECO code 32.99.30 correct?
Yes. The manufacture of pens and pencils of any type — mechanical or otherwise — and pencil leads falls under 32.99.30. The actual printing of paper belongs to a different division.
I make hand-operated stamps, daters, and numberers — do they fall under 32.99.30?
Yes. Date stamps, seals, numberers, hand-printing sets, typewriter ribbons, and ink pads are all listed among the stationery articles covered by 32.99.30.
I make stationery and also brushes — do I use the same code or two different ones?
Two separate headings within the same division. Stationery falls under 32.99.30; brooms, brushes, and paint brushes go under 32.91.00. The primary code follows the predominant activity.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 32.99.30— Fabbricazione di oggetti di cancelleria(corrispondenza diretta)