ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 20.59.20— Fabbricazione di colle(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
- 20FABBRICAZIONE DI PRODOTTI CHIMICI
- 20.5FABBRICAZIONE DI ALTRI PRODOTTI CHIMICI
- 20.52.00Fabbricazione di colle
Frequently asked questions
I produce industrial glues and adhesives: do they go here or under synthetic adhesives in 20.30?
Usually here if you manufacture glues and adhesive preparations as such, including rubber-based adhesives. The key is the product: this code covers glues in their own right. If instead you produce synthetic adhesives together with paints, varnishes and printing inks, the correct classification is 20.30.00.
My adhesive is rubber-based: does it fall under this code or under rubber products?
Yes, it stays here. The activity explicitly includes rubber-based glues and adhesives, so what matters is that the finished product is an adhesive, not the starting material. If instead you process rubber to make seals or tubes, the reference is the manufacture of other rubber products 22.12.00.
I also produce chemical additives for cement alongside glues: do I need another code or does it all stay here?
No, additives do not stay here. This code covers only glues and adhesive preparations. Prepared additives for cements, fuels or lubricating oils fall under miscellaneous chemicals 20.59.99: if you do both, you will generally need two codes and the predominant one becomes your primary code.
I buy finished glues and resell them wholesale to hardware stores: does this manufacturing code apply?
No, this code applies only if you produce the glues yourself. Reselling glues and adhesives without any transformation is wholesale trade and follows the codes in division 46, not this manufacturing code. If instead you formulate and package the adhesive from raw materials, then you are the manufacturer and this is the correct code.