Tax Democracy

ATECO code 32.13.09

Manufacture of imitation jewellery and similar articles n.e.c.

FABBRICAZIONE DI BIGIOTTERIA E ARTICOLI SIMILI N.C.A.

ATECO code32.13.09

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 32.13.00Fabbricazione di bigiotteria e articoli simili(unito da più codici)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 32ALTRE INDUSTRIE MANIFATTURIERE
  • 32.1FABBRICAZIONE DI GIOIELLERIA, BIGIOTTERIA E ARTICOLI CONNESSI; LAVORAZIONE DELLE PIETRE PREZIOSE
  • 32.13.0Fabbricazione di bigiotteria e articoli simili
  • 32.13.09Fabbricazione di bigiotteria e articoli simili n.c.a.

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.

Calculate taxes, deductionsand contributions on your own!

Calculate income tax, contributions, other income and deductions together in the simulator.

Start now