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
- 20Fabbricazione di prodotti chimici
- 20.5Fabbricazione di altri prodotti chimici
- 20.59Fabbricazione di altri prodotti chimici n.c.a.
- 20.59.1Fabbricazione di fiammiferi e articoli esplosivi
- 20.59.12Fabbricazione di articoli esplosivi
Description
- manufacture of propellant powders
- manufacture of explosives and pyrotechnic products, including percussion caps, detonators, signalling flares, etc.
Exclusion notes
Excluded from class 20.59:
- manufacture of synthetic aromatic products, see 20.14
- manufacture of printing ink, see 20.30
- manufacture of perfume and toilet preparations, see 20.42
- manufacture of liquid biofuels, see 20.51
Frequently asked questions
I produce fireworks and gunpowder: is it 20.59.12 or the manufacture of matches?
It is 20.59.12. Gunpowder, explosives and pyrotechnic products such as percussion caps, detonators and signal rockets all belong here. Matches have their own dedicated companion code 20.59.11. The distinction is clear: explosives and pyrotechnics here, matches in the other code.
I produce signal pyrotechnic articles, not display fireworks: do I still fall under 20.59.12?
Yes. 20.59.12 covers pyrotechnic products in the broad sense, from signal rockets to detonators, as well as display fireworks. You stay here as long as you manufacture explosives or pyrotechnic articles. For other miscellaneous chemical products not classified elsewhere, the code is 20.59.99 instead.
I only produce propellant charges and propellants for cartridges, not the finished explosive: is it 20.59.12?
Yes. Gunpowder and propellants are listed specifically under 20.59.12 alongside explosives and pyrotechnic products. You stay here as long as you manufacture the explosive or propellant charge. The assembly of weapons and ammunition is a separate activity, outside chemicals; for matches the companion code is 20.59.11.
I synthesise the inorganic salts and nitrates that go into my explosives: do I need two different codes?
Usually yes, these are two separate stages. The manufacture of explosives and pyrotechnic products is 20.59.12, while the synthesis of basic inorganic compounds such as salts and nitrates that feed them falls under 20.13.00. What matters is where you end up: at the basic inorganic compound there, at the explosive article here.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 20.51.02— Fabbricazione di articoli esplosivi(corrispondenza diretta)