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
- 16Produzione e lavorazione del legno e dei prodotti a base di legno e sughero, esclusi i mobili; fabbricazione di articoli in paglia e materiale da intreccio
- 16.2Fabbricazione di prodotti in legno, sughero, paglia e materiali da intreccio
- 16.28Fabbricazione di altri prodotti in legno e articoli in sughero, paglia e materiali da intreccio
- 16.28.30Fabbricazione di articoli in paglia e materiali da intreccio
Description
- manufacture of plaits and products of plaiting materials: mats, matting, screens, cases etc.
- manufacture of basket-ware and wickerwork
Exclusion notes
Excluded from division 16:
- manufacture of furniture, see 31.00
- installation of wooden fittings, and so on, see 43.32, 43.33, 43.35
Excluded from class 16.28:
- manufacture of mats or matting of textile materials, see 13.93
- manufacture of luggage, see 15.12
- manufacture of wooden footwear or wooden parts of footwear, see 15.20
- manufacture of matches, see 20.59
- manufacture of clock cases, see 26.52
- manufacture of wooden spools and bobbins that are part of textile machinery, see 28.94
- manufacture of furniture, see 31.00
- manufacture of wooden toys, see 32.40
- manufacture of brooms and brushes, see 32.91
- manufacture of coffins, see 32.99
- manufacture of cork life preservers, see 32.99
- manufacture of umbrellas, see 32.99
Frequently asked questions
I make baskets and wicker goods — should I use code 16.28.30 or the wood products code?
I weave chairs and decorative baskets — does this fall here or under furniture manufacturing?
Usually here, if the product is a wicker or straw plaited article. The code covers baskets, mats, and plaited containers. When the item becomes a finished piece of furniture, the classification moves to the furniture division and no longer falls under 16.28.30.
I make plaited mats and doormats from vegetable fibre — is this the right code or the carpets code?
This one, if they are plaited products made from straw, wicker, or similar materials: mats, partitions, and plaited containers all belong here. Textile rugs and carpets are a different manufacturing process and fall under 13.93.00. What matters is the material and technique, not the end use.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 16.29.30— Fabbricazione di articoli in paglia e materiali da intreccio(corrispondenza diretta)