Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.9Fabbricazione di altri prodotti in metallo
- 25.91.00Fabbricazione di bidoni in acciaio e di contenitori simili
Description
- manufacture of iron or steel tanks, cans, drums, buckets, boxes and similar containers, of a capacity not exceeding 300 litres
Exclusion notes
Excluded from division 25:
- specialised repair and maintenance activities of fabricated metal products, machinery and equipment, see 33.1
- specialised installation of manufactured goods produced in this division in buildings (e.g. central heating boilers), see 43.22
Excluded from class 25.91:
- manufacture of containers of metal, for compressed or liquefied gas, of a capacity exceeding 300 litres, see 25.22
Frequently asked questions
I produce steel drums and canisters up to 300 litres — is that ATECO code 25.91.00 or metal tanks?
I also install the tanks after manufacturing them — does the installation stay under 25.91.00?
No, only if installation is the predominant activity does it count as a separate activity. On-site assembly and installation of metal tanks and containers is classified under 33.20.04. Code 25.91.00 covers manufacture of the container only.
I produce small steel canisters and also aluminium food tins — do they share code 25.91.00?
No, the material determines the code. Tanks, drums, and canisters in iron or steel up to 300 litres fall under 25.91.00. Tins and cans in light metal for food, and aluminium containers, move instead to 25.92.00.
I make metal tanks for boilers and central heating systems — does that fall under 25.91.00?
No. Metal containers for central heating boilers have their own dedicated code, at 25.21.10. Code 25.91.00 covers general-purpose steel canisters, drums, and bins up to 300 litres.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 25.91.00— Fabbricazione di bidoni in acciaio e contenitori analoghi per il trasporto e l'imballaggio(corrispondenza diretta)