Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 20Fabbricazione di prodotti chimici
- 20.60.00Fabbricazione di fibre sintetiche e artificiali
Description
- manufacture of artificial and synthetic fibres, filaments and yarn
- manufacture of synthetic or artificial filament tow
- manufacture of synthetic or artificial staple fibres, not carded, combed or otherwise processed for spinning
- manufacture of synthetic or artificial filament yarn, including high-tenacity yarn
- manufacture of synthetic or artificial monofilament or strip
- manufacture of recycled fibres
Exclusion notes
Excluded from class 20.60:
- spinning of synthetic or artificial fibres, see 13.10
- manufacture of yarns made of man-made staple, see 13.10
- manufacture of carbon fibres, see 23.99
Frequently asked questions
I produce synthetic yarns and fibres — should I use the ATECO code for synthetic fibres or for textile spinning?
Here, if you manufacture the synthetic or artificial fibre itself: filaments, tow, and single yarns before any preparation for textile spinning. This is a chemical activity, not a textile one. Once the fibre exists and you prepare, card, and spin it for textile use, the activity moves to 13.10.00.
I recycle PET and turn it into fibres — does this fall here or under waste management?
Yes, here: the activities explicitly include the manufacture of recycled fibres. The deciding factor is that the finished product is the fibre. If instead your work is collecting, sorting, and processing plastic waste without producing fibre, that is waste management and does not fall within this manufacturing division.
I produce fibres used to reinforce composite materials — should I use the ATECO code for synthetic fibres or glass fibres?
It depends on the fibre material. If it is a polymeric synthetic or artificial fibre — including fibres for technical applications — stay here. If the fibre is made of glass, even when destined for reinforcement purposes, the correct code is the one for glass fibre manufacture 23.14.00.
I produce the base polymer granules, not yet the fibre — does this code apply to me?
No, this code only applies once you reach fibres, filaments, or yarns. The production of a polymer or primary plastic material in granule form is basic chemistry and falls under 20.16.00. When you extrude and spin the synthetic filament from that polymer, you move into this category.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 20.60.00— Fabbricazione di fibre sintetiche e artificiali(corrispondenza diretta)