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
- 25.9Fabbricazione di altri prodotti in metallo
- 25.99Fabbricazione di altri prodotti in metallo n.c.a.
- 25.99.10Fabbricazione di articoli domestici in metallo per la cucina e le stanze da bagno
Description
- manufacture of metal household articles:
- flatware: plates, saucers, etc.
- hollowware: pots, kettles, etc.
- dinnerware: bowls, platters, etc.
- saucepans, frying pans and other non-electrical utensils for use at the table or in the kitchen
- small hand-operated kitchen appliances and accessories
- metal scouring pads
- manufacture of building components of zinc: baths, sinks, washbasins and similar articles
- manufacture of iron straws
- manufacture of pewter or copper household articles for use at the table or in the kitchen
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 manufacture metal pots, pans, and kitchen utensils: is ATECO code 25.99.10 correct, or does cutlery apply?
Usually 25.99.10 for cookware and table/kitchen utensils: plates, bowls, pans, non-electric kettles, hand-operated small appliances, zinc sinks and washbasins, and steel wool pads. Cutlery and cutting knives, however, fall under 25.61.00.
I make metal tins and cans for food — do I fall under 25.99.10 or packaging?
No, packaging for products — such as food tins and cans — belongs under 25.92.00. Code 25.99.10 is for articles used at the table or in the kitchen, not for packaging goods.
I make zinc bathroom sinks and washbasins but also zinc gutters — does 25.99.10 cover both?
No, it depends on the intended use. Zinc sinks, washbasins, and bathtubs for the bathroom fall under 25.99.10. Zinc gutters and roof coverings are construction components and belong in the miscellaneous metal products category at 25.99.90.
I make steel wool and scouring pads for cleaning pots: code 25.99.10 or wire products?
Yes, 25.99.10. Iron pads and steel wool scouring pads for domestic use are listed among kitchen articles here. Wire products such as meshes and grilles, on the other hand, remain under 25.93.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 25.99.19— Fabbricazione di stoviglie, pentolame, vasellame, attrezzi da cucina e altri accessori casalinghi non elettrici, articoli metallici per l'arredamento di stanze da bagno(unito da più codici)