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
- 32Altre attività manifatturiere
- 32.1Fabbricazione di gioielleria, bigiotteria e articoli connessi
- 32.13.00Fabbricazione di bigiotteria e articoli simili
Description
- manufacture of costume or imitation jewellery, not incorporating natural or cultured pearls, precious or semi-precious stones or (except as plating or as minor constituents) precious metal or metal clad with precious metal, e.g.:
- rings, bracelets, necklaces, brooches, earrings and similar small objects/articles of personal adornment made from base metals plated with precious metals
- imitation jewellery containing imitation stones (e.g. imitation gemstones, imitation diamonds, and similar)
- manufacture of metal watch bands (except precious metal)
Exclusion notes
Excluded from class 32.13:
- manufacture of jewellery made from precious metals or clad with precious metals, see 32.12
- manufacture of jewellery containing genuine gemstones, see 32.12
- manufacture of precious metal watch bands, see 32.12
Frequently asked questions
I make steel and brass necklaces and earrings — no gold — costume jewellery 32.13.00 or goldsmithing?
Yes, it is costume jewellery 32.13.00. The deciding factor is the material: this entry covers rings, bracelets, necklaces, brooches and earrings in base metals, including those plated with precious metal only as a surface coating. If you use gold, silver or platinum as the primary material of the piece, you move to goldsmithing 32.12.20.
I make costume jewellery with imitation stones and crystals — not genuine stones — does it always fall under 32.13.00?
Yes. The classification explicitly places costume jewellery with imitation stones — such as fake diamonds and similar — under 32.13.00. Genuine precious or semi-precious stones are instead worked under 32.12.10.
I make metal watch straps — do they go under the costume jewellery code?
Usually yes, if they are made from non-precious metals: 32.13.00 lists them among its products. Only if the strap is in precious metal does the reference shift to the manufacture of jewellery in precious metals 32.12.20.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: