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
- 17Fabbricazione di carta e di prodotti di carta
- 17.2Fabbricazione di articoli di carta e cartone
- 17.21.00Fabbricazione di carta, cartone ondulato e di imballaggi di carta e cartone
Description
- manufacture of corrugated paper and paperboard
- manufacture of cartons, boxes and cases of corrugated paper or paperboard
- manufacture of folding cartons, boxes and cases of non-corrugated paper or paperboard
- manufacture of containers of solid paperboard
- manufacture of other containers of paper and paperboard
- manufacture of sacks and bags of paper
- manufacture of office box files and similar articles
- manufacture of flexible packaging of paper, cardboard and laminated materials
Exclusion notes
Excluded from class 17.21:
- manufacture of envelopes, see 17.23
- manufacture of moulded or pressed articles of paper pulp (e.g. boxes for packing eggs, moulded pulp paper plates), see 17.25
Frequently asked questions
I make corrugated cardboard boxes and paper bags — should I use code 17.21 or the general paper code?
I make some packaging in cardboard and some in wood — do I need a single code?
No, because the material determines the class. Paper and paperboard packaging is 17.21.00; wooden packaging, such as crates and pallets, is 16.24.00. Both activities require both codes.
I print graphics and logos on ready-made cardboard boxes I buy — should I use 17.21 or a printing code?
It depends on what your core activity actually is. If you manufacture the box and the printing is merely incidental, you stay under 17.21.00. If your main activity is printing designs and brand marks onto other people's packaging, that is printing and falls under 18.12.00.
I don't make boxes — I buy them empty and pack customers' goods inside them. Is the code still the same?
No. Filling and packing third-party products in boxes is a packaging service, not manufacturing, and falls under 82.92.20. You stay here only if you are the one manufacturing the boxes and paper and paperboard containers.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 17.21.00— Fabbricazione di carta e cartone ondulato e di imballaggi di carta e cartone (esclusi quelli in carta pressata)(corrispondenza diretta)