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
- 20Fabbricazione di prodotti chimici
- 20.1Fabbricazione di prodotti chimici di base, di fertilizzanti e composti azotati, di materie plastiche e gomma sintetica in forme primarie
- 20.12.00Fabbricazione di coloranti e pigmenti
Description
- manufacture of dyes and pigments from any source in basic form or as concentrate
- manufacture of pure calcium oxide and calcium hydroxide
- manufacture of liquid dyes exclusively from vegetable biomass and water
- manufacture of products, of a kind used as fluorescent brightening agents or as luminophores
Exclusion notes
Excluded from class 20.12:
- manufacture of prepared dyes and pigments, see 20.30
Frequently asked questions
I manufacture dyes and pigments in basic or concentrated form — is that 20.12.00 or paints manufacture?
It's 20.12.00. This code covers manufacturers of dyes and pigments in basic or concentrate form, from any source. When you instead formulate pigments and colourants already prepared for use in paints and varnishes, the code becomes 20.30.00. The difference is between a base colourant and a finished, ready-to-use coloured product.
I make liquid natural dyes exclusively from plant-based raw materials and water — does that still fall under 20.12.00?
Yes. The ISTAT classification notes explicitly cite liquid natural dyes obtained solely from plant raw materials and water within 20.12.00. It remains the manufacture of dyes and pigments regardless of the source. If your product is a tint or pigment already prepared for paints, see 20.30.00.
I produce synthetic dyes starting from organic compounds I synthesise myself — two codes or just 20.12.00?
It depends on the final product. If you sell the dye or pigment, the manufacturing activity is 20.12.00. The upstream synthesis of hydrocarbons and basic organic compounds is basic organic chemistry, 20.14.00. The deciding factor is where your activity ends: at the dye here, at the organic intermediate there.
I make fluorescent brightening agents and inorganic pigments — is that still 20.12.00 or basic inorganic chemicals?
It's 20.12.00. Fluorescent brightening agents and pigments, including inorganic ones, in basic or concentrated form are listed under this code. Other basic inorganic compounds such as acids and alkalis that are not pigments fall under 20.13.00 instead. The distinguishing factor is whether the product is used for colouring or brightening.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 20.12.00— Fabbricazione di coloranti e pigmenti(corrispondenza diretta)