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
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.2Fabbricazione di cisterne, serbatoi e contenitori in metallo
- 25.21Fabbricazione di radiatori, generatori di vapore e contenitori in metallo per caldaie per il riscaldamento centrale
- 25.21.20Fabbricazione di generatori di vapore
Description
- manufacture of steam or other vapour generating boilers
- manufacture of auxiliary plant for use with steam or other vapour generating boilers (e.g. economisers, super heaters, steam collectors and accumulators)
- manufacture of condensers for steam or other vapour power units
- manufacture of nuclear reactors, except isotope separators
- manufacture of marine or power boilers
- construction of steam pipeline networks, including further treatment of pipelines, generally to build pipelines or pressure pipeline networks, as well as related design work
Exclusion notes
Excluded from division 25:
- specialised repair and maintenance activities of fabricated metal products, machinery and equipment, see 33.1
- specialised installation of manufactured goods produced in this division in buildings (e.g. central heating boilers), see 43.22
Excluded from class 25.21:
- manufacture of electrical ovens and water heaters, see 27.51
- manufacture of boiler-turbine sets, see 28.11
- manufacture of household heating equipment, see 28.21
- manufacture of isotope separators, see 28.99
Frequently asked questions
I manufacture industrial steam boilers and their economisers: ATECO code 25.21.20 or the radiators code 25.21.10?
25.21.20: the code covers steam boilers and their auxiliary equipment — economisers, superheaters, headers, and accumulators — as well as condensers and marine boilers. Non-electric radiators for central heating fall under 25.21.10 instead.
I build pressurised steam-pipe networks: does this fall under 25.21.20 or steel tubes 24.20.10?
Usually 25.21.20: the code includes the construction of steam-pipe networks and their engineering design. The manufacture of steel tubes as a semi-finished product falls under 24.20.10 instead. The distinction is between a complete pressure system and an individual tube.
I manufacture marine boilers and condensers for shipboard steam plants: 25.21.20 or a naval code?
25.21.20: the code covers marine boilers and condensers for steam units. It relates to manufacturing the generator, not building the ship. If instead you produce metal tanks and pressure vessels over 300 litres, the code is 25.22.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 25.30.00— Fabbricazione di generatori di vapore (esclusi i contenitori in metallo per caldaie per il riscaldamento centrale ad acqua calda)(corrispondenza diretta)