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
- 20.4Fabbricazione di prodotti per il lavaggio, la pulizia e la lucidatura
- 20.41Fabbricazione di saponi e detergenti, di prodotti per la pulizia e la lucidatura
- 20.41.20Fabbricazione di glicerina e altri prodotti per la pulizia e la lucidatura
Description
- manufacture of crude glycerol
- manufacture of cleaning and polishing products:
- preparations for perfuming or deodorising rooms
- artificial waxes and prepared waxes
- polishes and creams for leather
- polishes and creams for wood
- polishes for coachwork, glass and metal
- scouring pastes and powders, including paper, wadding, etc., coated or covered with these
Exclusion notes
Excluded from class 20.41:
- manufacture of separate, chemically defined compounds, see 20.13, 20.14
- manufacture of glycerol, synthesised from petroleum products, see 20.14
- manufacture of cosmetic soap, see 20.42
Frequently asked questions
I produce waxes, furniture polishes and air fresheners: is it 20.41.20 or the manufacture of detergents?
It is 20.41.20. Crude glycerine, polishes and creams for leather, wood and vehicle bodywork, prepared waxes and air fresheners all belong here. Soaps, detergents and surfactants fall under the companion code 20.41.10 instead. The distinction is between polishing and room fragrance on the one hand, and cleaning on the other.
I produce scented room air fresheners: does that fall under 20.41.20 or under perfumes and cosmetics?
Under 20.41.20, because preparations for perfuming or deodorising rooms are listed specifically here. Personal fragrances and toilet preparations are a separate matter and fall under 20.42.00. What matters is whether you are fragrancing a room or a person.
I make furniture polishes but also produce detergents and soaps: do I need two different codes?
Yes. Polishes, prepared waxes, crude glycerine and air fresheners fall under 20.41.20, while soaps, detergents and surfactants use the companion code 20.41.10. Both sit within class 20.41, but the classification separates polishing from cleaning.
I buy essential oils and use them to make room air fresheners: do I fall under 20.41.20?
Yes, if the product you sell is the air freshener or room fragrance preparation. That processing activity falls under 20.41.20. The manufacture of essential oils and base aromatic essences falls under 20.59.30 instead. What matters is whether you produce the aromatic raw material or the finished room product.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 20.41.20— Fabbricazione di specialità chimiche per uso domestico e per manutenzione(corrispondenza diretta)