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
- 32Altre attività manifatturiere
- 32.9Attività manifatturiere n.c.a.
- 32.99Altre attività manifatturiere n.c.a.
- 32.99.40Fabbricazione di casse funebri
Description
- manufacture of burial coffins
Exclusion notes
Excluded from class 32.99:
- manufacture of lighter wicks, see 13.96
- manufacture of workwear, see 14.23
- manufacture of paper novelties, see 17.25
- manufacture of manufacture of horse whips and riding crops, see 15.12
- manufacture of protective safety footwear, e.g. footwear incorporating a protective metal toe-cap, see 15.20
- manufacture of matches, see 20.59
- manufacture of plastic headgear excluding safety headgear, see 22.26
- manufacture of toner cartridges, see 26.20
- manufacture of individual protective masks (e.g. FFP2, FFP3, surgical masks), see 32.50
Frequently asked questions
I manufacture wooden coffins and caskets — is ATECO code 32.99.40 correct?
Yes. The manufacture of coffins has its own dedicated code, 32.99.40. It applies to those who make the coffins, not to those who provide funeral services, which is classified under a different division.
I manufacture coffins and sell them directly to funeral homes — does the code remain 32.99.40?
Usually yes for the manufacturing activity: producing coffins is 32.99.40. Wholesale distribution or the actual funeral service itself carries different codes that fall outside division 32.
I make both coffins and other wooden goods and miscellaneous items — do they all share the same code?
No. Coffins have their own code, 32.99.40. Other miscellaneous articles not classified elsewhere — such as candles or artificial flowers — fall under 32.99.99.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 32.99.40— Fabbricazione di casse funebri(corrispondenza diretta)