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
- 17Fabbricazione di carta e di prodotti di carta
- 17.1Fabbricazione di pasta-carta, carta e cartone
- 17.12.00Fabbricazione di carta e cartone
Description
- manufacture of paper and paperboard intended for further industrial processing
- further processing of paper and paperboard:
- colouring, coating, covering and impregnation of paper and paperboard
- manufacture of crêpe or crinkled paper
- manufacture of laminates and foils, if laminated with paper or paperboard
- manufacture of handmade paper
- manufacture of newsprint and other printing or writing paper
- manufacture of cellulose wadding and webs of cellulose fibres
- manufacture of carbon paper or stencil paper in rolls or large sheets
Exclusion notes
Excluded from class 17.12:
- manufacture of corrugated paper and paperboard, see 17.21
- manufacture of further-processed articles of paper, paperboard or pulp, see 17.22, 17.23, 17.24, 17.25
- printing and service activities related to printing, see 18.1
- manufacture of abrasive paper, see 23.91
- publishing of books, newspapers and other publishing activities, except software publishing, see 58.1
- manufacture of coated or impregnated paper where the coating or impregnation is the main ingredient, see class in which the manufacture of the coating or impregnation is classified
Frequently asked questions
I produce paper in reels for industrial use — should I use code 17.12 or the paper packaging code?
Use 17.12.00, because this is where paper and paperboard intended for further industrial processing is manufactured, including newsprint, writing paper, and printing paper. Those who take that paper and turn it into boxes and packaging fall under 17.21.00.
I colour, coat, and impregnate paper I buy — is this still 17.12 or another paper-converting code?
Usually 17.12.00, because colouring, coating, surface-sizing, and impregnating paper and paperboard are included among its activities. If you convert the paper into finished products such as labels or miscellaneous articles, see 17.25.00.
I produce cellulose wadding in reels to supply other manufacturers — is this 17.12 or the hygiene products code?
Use 17.12.00, because cellulose wadding and base cellulose-fibre webs are listed among the activities of this code. When that wadding is used to make finished hygiene products — such as tissues, sanitary pads, and toilet paper — the activity becomes 17.22.00.
I make handmade artisanal paper, drawing paper, and watercolour paper — does this fall under 17.12?
Yes. The manufacture of handmade paper and of writing and printing paper is covered here. If you then cut and package that paper into ready-to-use products — such as pads and trimmed letter sheets — the activity shifts to paper converting under 17.23.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 17.12.00— Fabbricazione di carta e cartone(corrispondenza diretta)