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
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.1Fabbricazione di vetro e di prodotti in vetro
- 23.14.00Fabbricazione di fibre di vetro
Description
- manufacture of glass fibres, including glass wool and non-woven products thereof
- manufacture of products from glass fibres
- manufacture of panels from glass fibres, e.g. for use in construction
Exclusion notes
Excluded from class 23.14:
- manufacture of woven fabrics of glass yarn, see 13.96
- manufacture of slag wool, rock wool and similar mineral wools, see 23.99
- manufacture of fibre-optic cables for data transmission or live transmission of images, see 27.31
Frequently asked questions
I produce glass wool and insulating panels: ATECO code 23.14.00 or another glass-for-construction code?
23.14.00 when the product is made of glass fibres: glass wool, non-woven fabrics, panels obtained by pressing glass strands for construction. If instead you work solid glass sheets or blocks for building, look at 23.15.90, which includes glass blocks, bricks, and tiles for construction.
I make fibre-optic cables: do they belong in 23.14.00 because they are made of glass?
No. ATECO code 23.14.00 covers glass fibre as a material (wool, strands, fabrics), not optical cables for telecommunications. Finished fibre-optic cables for signal transmission belong to the electronic components in division 26, such as 26.11.00.
I produce rock wool and mineral wool for insulation, not glass wool: ATECO code 23.14.00 or something else?
No, it is not 23.14.00. This code only covers fibre derived from glass. Rock wool, slag wool, and other mineral wools for thermal and acoustic insulation fall under other non-metallic mineral products, code 23.99.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.14.00— Fabbricazione di fibre di vetro(corrispondenza diretta)