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
- 16.24.00Fabbricazione di imballaggi in legno
Description
- manufacture of packing cases, boxes, crates, drums and similar items of wood
- manufacture of pallets, box pallets and other load boards of wood
- manufacture of barrels, vats, tubs and other coopers' products of wood
- manufacture of wooden cable drums
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
Excluded from class 16.24:
- manufacture of luggage, see 15.12
- manufacture of cases of plaiting material, see 16.28
Frequently asked questions
I produce wooden pallets and crates: code 16.24 or the cardboard packaging code?
I make wooden barrels and vats for wine cellars: is that packaging or another wood code?
Yes, it falls here. Casks, vats, tubs and cooperage work are listed among the activities of this code. If instead you produce miscellaneous wooden items and articles that are not used to contain or transport goods, look at 16.28.19.
I don't build the crates myself — I take a client's products and pack them in wood for shipping: same code?
No. If your activity is packing and packaging other people's goods on a contract basis, that is a packaging service, not manufacturing. It falls under 82.92.20. You stay here only if you are the one manufacturing the wooden cases, crates and pallets.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 16.24.00— Fabbricazione di imballaggi in legno(diviso in più codici)