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
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.9Fabbricazione di altri prodotti in metallo
- 25.99Fabbricazione di altri prodotti in metallo n.c.a.
- 25.99.20Fabbricazione di casseforti, cassette di sicurezza e porte metalliche blindate
Description
- manufacture of safes, strongboxes, armoured doors, etc.
Exclusion notes
Excluded from division 25:
- specialised repair and maintenance activities of fabricated metal products, machinery and equipment, see 33.1
- specialised installation of manufactured goods produced in this division in buildings (e.g. central heating boilers), see 43.22
Excluded from class 25.99:
- activities of farriers, see 01.62
- manufacture of swords, bayonets, see 25.61
- manufacture of electrical signalling equipment, e.g. traffic lights and pedestrian signalling equipment, see 27.90
- manufacture of shopping carts, see 30.99
- manufacture of metal furniture, see 31.00
- manufacture of sports goods, see 32.30
- manufacture of games and toys, see 32.40
- manufacture of metal safety headgear and other metal personal safety devices, see 32.99
Frequently asked questions
I manufacture safes and armoured doors: is ATECO code 25.99.20 correct, or does it only cover ordinary metal doors?
Yes, 25.99.20 is dedicated to safes, strongboxes, safe-deposit boxes, and armoured doors. Ordinary metal doors and gates without armour plating belong instead under 25.12.10.
I make an armoured door with an electronic lock and an alarm system: does everything fall under 25.99.20?
I manufacture safe-deposit boxes and strongboxes for valuables: code 25.99.20 or metal containers?
Yes, 25.99.20. Safe-deposit boxes, strongboxes, and safes are the core of this heading. Steel drums, barrels, and containers up to 300 litres — which have no anti-burglary function — belong instead under 25.91.00.
I also make security gates and window bars in addition to armoured doors — does 25.99.20 still apply?
No, it depends on the product. An armoured door as an anti-burglary article remains in 25.99.20, but gates, window bars, and ordinary metal frames belong under 25.12.10. The key distinction is whether the item is armoured or an ordinary frame.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 25.99.20— Fabbricazione di casseforti, forzieri e porte metalliche blindate(corrispondenza diretta)