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
- 20Fabbricazione di prodotti chimici
- 20.1Fabbricazione di prodotti chimici di base, di fertilizzanti e composti azotati, di materie plastiche e gomma sintetica in forme primarie
- 20.17.00Fabbricazione di gomma sintetica in forme primarie
Description
- manufacture of synthetic rubber in primary forms:
- synthetic rubber
- factice
- manufacture of mixtures of synthetic rubber and natural rubber or rubber-like gums (e.g. balata)
Exclusion notes
Excluded from class 20.17:
- sorting, shredding, cleaning, grinding and pelletising of rubber waste, see 38.21
Frequently asked questions
I produce synthetic rubber and factice in primary forms — is that 20.17.00 or plastics manufacture?
It's 20.17.00. Raw synthetic rubber, factice, and blends of synthetic rubber with natural rubber such as balata belong here. Plastics in primary forms — polymers and resins — have their own code at 20.16.00. The distinguishing factor is whether the raw polymer is a rubber or a plastic.
I also make tyres from the synthetic rubber I produce — does 20.17.00 still apply?
Not for tyres. 20.17.00 ends at synthetic rubber in primary form, before processing. The manufacture of tyres and inner tubes falls under 22.11.10, within division 22 for rubber articles. You remain here as long as you produce raw rubber, not finished articles.
I synthesise the monomers myself and then polymerise them into synthetic rubber — two codes or just 20.17.00?
Usually two separate stages. The synthesis of hydrocarbons and basic organic compounds used as monomers is basic organic chemistry, 20.14.00, while the polymerisation into raw synthetic rubber is 20.17.00. The distinguishing factor is where you end up: at the monomer there, at the rubber in primary form here.
I produce synthetic rubber and also plastic polymer granules on the same site — same code for both?
No, they are two closely related but distinct categories. Synthetic rubber and factice in primary forms belong to 20.17.00, while plastic polymers, resins, and polyurethanes in primary forms are assigned to 20.16.00. The same plant can produce both, but classification follows the type of polymer.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 20.17.00— Fabbricazione di gomma sintetica in forme primarie(corrispondenza diretta)