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
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.6Fabbricazione di articoli di coltelleria e posateria, utensili e oggetti di ferramenta
- 25.61.00Fabbricazione di articoli di coltelleria e posateria
Description
- manufacture of domestic cutlery, e.g. knives, forks, spoons
- manufacture of other articles of cutlery, e.g.:
- cleavers and choppers
- razors and razor blades
- scissors and hair clippers
- manufacture of cutlasses, swords, bayonets etc.
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 25.61:
- manufacture of knives and cutting blades for industrial machines, see 25.63
- manufacture of hollowware (pots, kettles, etc.), dinnerware (bowls, platters, etc.), or flatware (plates, saucers, etc.), see 25.99
- manufacture of cutlery of precious metal, see 32.12
Frequently asked questions
I produce knives, scissors, and razors — is that ATECO code 25.61.00 or the hand tools code?
Usually 25.61.00 if you make cutlery and flatware: knives, forks, spoons, razors, blades, scissors, cleavers, plus sabres and bayonets. If instead you produce hand-operated work tools such as pliers and screwdrivers, the code is 25.63.11.
I manufacture blades for machines, not flatware — do I still fall under cutlery 25.61.00?
No. Blades and knives for machine tools and mechanical equipment belong under 25.63.12. Code 25.61.00 covers blades intended for manual use at the table, in the kitchen, for grooming, or for defence — not those fitted to machinery.
I produce decorative and ceremonial sabres, swords, and bayonets — code 25.61.00 or weapons?
Yes, 25.61.00, because sabres, swords, and bayonets are edged weapons listed among the activities of cutlery manufacture. Firearms and related ammunition fall outside this code and are classified under 25.30.20.
I make flatware and table sets, but also metal pots and pans — does everything go under 25.61.00?
No; this code covers knives, forks, and spoons — cutting and table flatware only. Cookware, frying pans, non-electric kettles, and kitchen utensils are household metal articles, classified under 25.99.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 25.71.00— Fabbricazione di articoli di coltelleria, posateria ed armi bianche(corrispondenza diretta)