ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 17.21.00— Fabbricazione di carta, cartone ondulato e di imballaggi di carta e cartone(corrispondenza diretta)
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
- 17.21Fabbricazione di carta e cartone ondulato e di imballaggi di carta e cartone
- 17.21.00Fabbricazione di carta e cartone ondulato e di imballaggi di carta e cartone (esclusi quelli in carta pressata)
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.