ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 20.59.11— Fabbricazione di fiammiferi(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
- 20.51.0Fabbricazione di esplosivi
- 20.51.01Fabbricazione di fiammiferi
Frequently asked questions
I produce matches: is it 20.59.11 or does it fall under explosives and pyrotechnic articles?
It is 20.59.11, the code dedicated exclusively to the manufacture of matches. Gunpowder, explosives and pyrotechnic products fall under the companion code 20.59.12 instead. The distinction is clear: matches here, explosives and pyrotechnics in the other code.
I also produce lighters alongside matches: do lighters fall under 20.59.11?
No, lighters are not matches. 20.59.11 covers only the manufacture of matches. Lighters are manufactured articles classified elsewhere, among the miscellaneous products of other divisions; if you produce other unclassified chemical products, see 20.59.99. You remain here only for matches.
I produce windproof and long-burning signal matches: are they still 20.59.11 or explosive articles?
Usually 20.59.11, because they remain matches even if windproof or long-burning. The code is dedicated exclusively to the manufacture of matches. Signal flares and genuine pyrotechnic products, on the other hand, fall under 20.59.12. What matters is whether the product is a match or a pyrotechnic article.
I only make the cardboard cases and matchboxes, not the matches themselves: is it still 20.59.11?
No. 20.59.11 covers the manufacture of matches, not their packaging. The production of cardboard boxes and cases is a paper-processing activity and falls under a different division, outside chemicals. You stay here only if you manufacture the matches themselves; for explosives and pyrotechnics the companion code is 20.59.12.