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
- 22Fabbricazione di prodotti in gomma e in materie plastiche
- 22.2Fabbricazione di prodotti in materie plastiche
- 22.26Fabbricazione di altri prodotti in materie plastiche
- 22.26.9Fabbricazione di altri prodotti in materie plastiche n.c.a.
- 22.26.91Fabbricazione di articoli per l'ufficio e la scuola in materie plastiche
Description
- manufacture of plastic office or school supplies
Exclusion notes
Excluded from group 22.2:
- production of plastic parts or accessories, which are suitable for use solely or principally for motor vehicles, see 29.3
Excluded from class 22.26:
- manufacture of plastic luggage, see 15.12
- manufacture of plastic footwear, see 15.20
- manufacture of plastic furniture, see 31.00
- manufacture of mattresses of uncovered cellular plastic, see 31.00
- manufacture of plastic sports requisites, see 32.30
- manufacture of plastic games and toys, see 32.40
- manufacture of plastic medical and dental appliances, see 32.50
- manufacture of plastic ophthalmic goods, see 32.50
- manufacture of brooms and brushes, see 32.91
- manufacture of plastic safety headgear and other personal safety equipment of plastics, see 32.99
Frequently asked questions
I make plastic binders, rulers, and stationery — is the ATECO code for office and school articles or other plastic products?
Use this code if the article is stationery or plastic office and school supplies. The code is dedicated precisely to these products. Other plastic consumer goods that are not stationery — such as tableware and household items — fall under the residual code 22.26.99.
I make office articles that also serve as envelopes and folders — do they stay here or fall under packaging?
It depends on the function. If the product is office stationery — such as a document folder or a file holder — it stays here. If the article is designed to package and transport goods, the correct code is plastic packaging 22.22.00.
I make plastic pen holders, desk trays, and desktop drawer units — is the ATECO code for office articles or plastic furniture?
Use this code if these are plastic desk accessories and organizers for office and school use. If the product is actual furniture — such as shelving units or office cabinets — it falls outside this code and belongs under furniture in division 31, not stationery. A desktop document drawer unit stays within office articles.
I make plastic rulers, set squares, and technical drawing materials — do they fall here or under miscellaneous products?
Use this code if they are plastic school and office supplies, including rulers and set squares. The code is specifically for these articles. Plastic items that are not stationery — such as tableware and figurines — fall under the residual code 22.26.99.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 22.29.02— Fabbricazione di oggetti per l'ufficio e la scuola in plastica(rimappatura complessa)