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
- 16Produzione e lavorazione del legno e dei prodotti a base di legno e sughero, esclusi i mobili; fabbricazione di articoli in paglia e materiale da intreccio
- 16.2Fabbricazione di prodotti in legno, sughero, paglia e materiali da intreccio
- 16.21.00Fabbricazione di fogli da impiallacciatura e di pannelli a base di legno
Description
- manufacture of veneer sheets thin enough to be used for veneering, making plywood or other purposes:
- smoothed, dyed, coated, impregnated, reinforced (with paper or fabric backing)
- made in the form of motifs
- manufacture of plywood, veneer panels and similar laminated wood boards and sheets
- manufacture of oriented strand board (OSB) and other particle board
- manufacture of medium density fibreboard (MDF) and other fibreboard
- manufacture of densified wood
- manufacture of glue-laminated wood, cross-laminated timber (CLT) and laminated veneer wood
- manufacture of insulating fibreboards of wood, or other ligneous materials, whether or not bonded with resins or other organic substances
Exclusion notes
Excluded from division 16:
- manufacture of furniture, see 31.00
- installation of wooden fittings, and so on, see 43.32, 43.33, 43.35
Frequently asked questions
I produce plywood, MDF and OSB panels: is the code 16.21.00?
Yes. Code 16.21.00 covers veneer sheets and wood-based panels: plywood, particleboard, OSB, MDF, glued laminated timber and CLT, and wood fibre insulation boards. If you then assemble those panels into pre-assembled parquet flooring, the code becomes 16.22.00.
I make thin veneer sheets that are dyed and impregnated: do they fall under 16.21.00?
Yes. Thin veneer sheets — including sanded, dyed, coated, impregnated or patterned ones — belong in 16.21.00. If you simply saw the wood without making panels or sheets, you go back to sawmilling and planing 16.11.00.
From the panels I produce I also make doors and windows: does 16.21.00 cover everything?
Not for doors and windows. The manufacture of doors, windows, shutters and wooden frames falls under 16.25.00. Code 16.21.00 stops at wood-based panels and sheets; a window or door is a distinct manufactured item with its own code.
I make crates and packaging starting from the panels I produce: does it all stay under 16.21.00?
Not for packaging. Cases, boxes, crates and wooden pallets fall under 16.24.00. Code 16.21.00 covers wood-based panels and sheets as a product. When you use those panels to build packaging, you move to the other heading.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 16.21.00— Fabbricazione di fogli da impiallacciatura e di pannelli a base di legno(diviso in più codici)