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
- 16.28.20Fabbricazione di articoli in sughero
Description
- natural cork processing, manufacture of agglomerated cork
- manufacture of cork for bottles
- manufacture of articles of natural or agglomerated cork, including floor coverings
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 cork stoppers and cork floor coverings — should I use code 16.28.20 or the other wood products code?
Use 16.28.20: the processing of natural and agglomerated cork has its own heading, including bottle stoppers and cork floor coverings. Articles made of solid wood fall instead under 16.28.19.
I make cork panels and wall/floor coverings for the construction industry — is this the right code or a carpentry code?
This code applies as long as the material is cork. It includes cork floor coverings; wooden carpentry for construction, such as beams and staircases, is a different activity covered by 16.23.09.
I strip raw cork bark from oak trees and sell it as unprocessed planks without further transformation — does the same code apply?
No. Harvesting raw cork as a natural forest product is an agricultural-forestry activity and falls under 02.30.00. This code applies only when you process the cork — natural or agglomerated — to produce stoppers, coverings, and other articles.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 16.29.20— Fabbricazione dei prodotti della lavorazione del sughero(corrispondenza diretta)