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
- 24Fabbricazione di metalli di base
- 24.10.00Fabbricazione di ferro, acciaio e ferroleghe
Description
- operation of blast furnaces, steel converters, rolling and finishing mills
- production of pig iron and spiegeleisen in pigs, blocks or other primary forms
- production of ferro-alloys
- production of ferrous products by direct reduction of iron and other spongy ferrous products
- production of iron of exceptional purity by electrolysis or other chemical processes
- remelting of scrap ingots of iron or steel
- production of granular iron and iron powder
- production of iron and steel in ingots or other primary forms
- production of semi-finished products of iron or steel
- manufacture of hot-rolled and cold-rolled flat-rolled products of iron or steel
- manufacture of hot-rolled bars and rods of iron or steel
- manufacture of hot-rolled open sections of iron or steel
- manufacture of sheet piling of steel and welded open sections of iron or steel
- manufacture of railway track materials (unassembled rails) of iron or steel
- production of blast furnace gas
- manufacture of coated or uncoated flat-rolled steel products in coils or in straight lengths of a width of 600 mm or more by cold re-rolling of hot-rolled flat products or of steel rods
Exclusion notes
Excluded from class 24.10:
- cold drawing of bars, see 24.31
Frequently asked questions
I operate blast furnaces and rolling mills and produce ingots and rolled products: code 24.10 or is there a separate one for cold rolling?
24.10 if you produce iron, steel, and ferro-alloys in primary forms and semi-finished products, including cold re-rolling of flat products wider than 600 mm. For widths below 600 mm, cold re-rolling of narrow strip is instead 24.32.00. The width of the strip is the deciding factor.
I produce hot-rolled bars: do I stay in 24.10 or move to cold drawing 24.31?
24.10 for hot-rolled bars and wire rod, which are basic steel products. Code 24.31 is a different process: cold drawing, grinding, or cold finishing of bars. If the bars are hot-rolled here but you finish them cold, you move to 24.31.00.
I remelt steel scrap in a furnace and cast it into shaped pieces: is it 24.10 or foundry 24.52?
It depends on the product. Code 24.10 covers remelting scrap into ingots and primary forms — basic steel to be further worked. If instead you cast the steel directly into shaped, finished castings, the activity is foundry work: 24.52.00. Ingot and semi-finished product here; shaped casting there.
I produce hot-rolled angles, sections, and sheet piling: do they stay in 24.10 or go to cold roll-forming 24.33.01?
24.10. Hot-rolled angles, open-section profiles, and steel sheet piling are basic steel products. Cold roll-forming of open profiles and profiled sheets obtained by bending strip is a separate heading: 24.33.01. The process decides: hot rolling here, cold forming there.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 24.10.00— Siderurgia - Fabbricazione di ferro, acciaio e ferroleghe(corrispondenza diretta)