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
- 16Produzione e lavorazione del legno e dei prodotti a base di legno e sughero, esclusi i mobili; fabbricazione di articoli in paglia e materiale da intreccio
- 16.2Fabbricazione di prodotti in legno, sughero, paglia e materiali da intreccio
- 16.28Fabbricazione di altri prodotti in legno e articoli in sughero, paglia e materiali da intreccio
- 16.28.1Fabbricazione di altri prodotti in legno
- 16.28.11Fabbricazione di cornici
Description
- manufacture of wooden frames for artists' canvases
- manufacture of wooden mirror and picture frames
Exclusion notes
Excluded from division 16:
- manufacture of furniture, see 31.00
- installation of wooden fittings, and so on, see 43.32, 43.33, 43.35
Excluded from class 16.28:
- manufacture of mats or matting of textile materials, see 13.93
- manufacture of luggage, see 15.12
- manufacture of wooden footwear or wooden parts of footwear, see 15.20
- manufacture of matches, see 20.59
- manufacture of clock cases, see 26.52
- manufacture of wooden spools and bobbins that are part of textile machinery, see 28.94
- manufacture of furniture, see 31.00
- manufacture of wooden toys, see 32.40
- manufacture of brooms and brushes, see 32.91
- manufacture of coffins, see 32.99
- manufacture of cork life preservers, see 32.99
- manufacture of umbrellas, see 32.99
Frequently asked questions
I make wooden frames for pictures and mirrors — should I use code 16.28.11 or the generic 16.28.19?
Use 16.28.11, because frames have their own dedicated code: wooden frames for artwork canvases, mirrors, and photographs. Other wooden articles that are not frames fall under the broader 16.28.19.
I also fit the mirror inside the frame — does that change the code?
No, as long as the product you manufacture is the wooden frame. This code covers frames for mirrors and photographs; processing mirror glass is a separate activity. If you also make other wooden items, consider using 16.28.19 alongside this one.
I gild and decorate unfinished frames I buy — I don't make them from scratch. Should I use 16.28.11 or a finishing code?
Usually 16.27.00 if you only finish and decorate frames made by others without manufacturing them yourself: gilding, varnishing, and surface finishing of wood fall under 16.27.00. This code (16.28.11) applies when you are the one who builds the wooden frame, even if you then finish it yourself.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 16.29.40— Laboratori di corniciai(rimappatura complessa)