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
- 20.1Fabbricazione di prodotti chimici di base, di fertilizzanti e composti azotati, di materie plastiche e gomma sintetica in forme primarie
- 20.15.00Fabbricazione di fertilizzanti e composti azotati
Description
- manufacture of fertilisers:
- straight or complex nitrogenous, phosphatic or potassic fertilisers
- urea, crude natural phosphates and crude natural potassium salts
- manufacture of associated nitrogen products:
- nitric and sulphonitric acids, ammonia, ammonium chloride, ammonium carbonate, nitrites and nitrates of potassium
- manufacture of potting soil mixtures of natural soil, peat, sand, clays and minerals, with nitrogen, phosphorus or potassium as an essential constituent
- manufacture of other fertilisers by the mixing or chemical treatment of animal or vegetable products
Exclusion notes
Excluded from class 20.15:
- mining of guano, see 08.91
- manufacture of agrochemical products (e.g. pesticides), see 20.20
- manufacture of liming agents, see 20.59
- production of waste compost, see 38.21
Frequently asked questions
I produce nitrogen fertilisers and ammonia — is that 20.15.00 or basic inorganic chemicals?
It's 20.15.00. Nitrogen, phosphate, and potash fertilisers, urea, ammonia, nitric acid, and associated nitrogenous products all belong here. Other inorganic acids and compounds — nitric acid excluded — fall under 20.13.00. The distinguishing factor is the link to fertilisers and nitrogenous compounds.
I produce potting soil and plant growing media — does that fall under 20.15.00 or agricultural chemical products?
Usually 20.15.00, because the manufacture of potting soil is explicitly cited in the ISTAT classification notes for this code alongside fertilisers. Crop-protection products and pesticides are a separate world and are assigned to 20.20.00. The deciding factor is whether you are feeding the plant or protecting it from pests.
I produce ammonia and also sell it as an industrial gas — is that 20.15.00 or industrial gas manufacture?
Usually 20.15.00 for ammonia. Ammonia and nitrogenous compounds associated with fertilisers belong to this code. Packaged industrial inorganic gases such as nitrogen, oxygen, and CO2 fall instead under 20.11.00. The distinguishing factor is the product: nitrogenous compound for fertiliser use here, industrial gas there.
I only produce nitric acid, without any actual fertilisers — do I still fall under 20.15.00?
Yes. Nitric acid is classified in 20.15.00 among the associated nitrogenous products, and it is specifically excluded from basic inorganic chemicals. Other inorganic acids and alkalis — nitric acid apart — fall instead under 20.13.00. For nitric acid you remain here even if you do not produce fertilisers.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 20.15.00— Fabbricazione di fertilizzanti e composti azotati (esclusa la fabbricazione di compost)(corrispondenza diretta)