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
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.4Fabbricazione di altri prodotti in porcellana e in ceramica
- 23.42.00Fabbricazione di articoli sanitari in ceramica
Description
- manufacture of ceramic sanitary fixtures (e.g. sinks, washbasins, washbasin pedestals, baths, bidets, water closet pans, flushing cisterns)
Exclusion notes
Excluded from class 23.42:
- manufacture of ceramic building materials, see 23.3
- manufacture of refractory ceramic goods, see 23.20
Frequently asked questions
I produce ceramic washbasins, toilets, and bidets: ATECO code 23.42.00 or household ceramics 23.41.00?
23.42.00. Ceramic sanitary ware (sinks, washbasins, baths, bidets, toilets, cisterns) has its own dedicated code. Tableware, pottery, and ornamental ceramic objects instead fall under 23.41.00.
I make metal taps and bathroom accessories: do they fall under 23.42.00?
No. ATECO code 23.42.00 is exclusively for ceramic sanitary ware. Taps, valves, and metal fittings are metal products belonging to a different division; plastic sanitary ware also has a different code from ceramics.
I produce fibre-cement sinks and baths, not ceramic ones: ATECO code 23.42.00 or something else?
No, it is not 23.42.00, which applies only to ceramic sanitary ware such as washbasins, bidets, and toilets. Sinks, baths, and drinking troughs made of cellulose fibre cement or asbestos cement fall under fibre-cement products, code 23.65.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.42.00— Fabbricazione di articoli sanitari in ceramica(diviso in più codici)