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
- 22Fabbricazione di prodotti in gomma e in materie plastiche
- 22.2Fabbricazione di prodotti in materie plastiche
- 22.22.00Fabbricazione di imballaggi in materie plastiche
Description
- manufacture of plastic articles for the packing of goods:
- plastic bags, sacks, containers, boxes, cases, carboys, bottles, etc.
Exclusion notes
Excluded from group 22.2:
- production of plastic parts or accessories, which are suitable for use solely or principally for motor vehicles, see 29.3
Excluded from class 22.22:
- manufacture of luggage and handbags of plastic, see 15.12
Frequently asked questions
I make bags, pouches, and bottles for packaging products — should I use the ATECO code for plastic packaging or for semi-finished plastic products?
Use this code if you manufacture packaging intended to contain goods: bags, sacks, containers, boxes, crates, bottles, and flasks. The purpose of the product — to contain and protect — defines the code. Sheets, films, and tubes that have not yet been converted into packaging belong under 22.21.00.
I make disposable plastic tableware and containers — does that fall under packaging or other plastic products?
It depends on the intended use. If the container is meant for packaging and transporting goods, it stays here. If you produce disposable plates, cutlery, and tableware intended for eating, the correct code is 22.26.99.
I make empty plastic bottles and jars for cosmetics and detergent manufacturers — is the ATECO code for packaging or cosmetics production?
Use this code: you are manufacturing an empty container intended to package a product, and that is what the plastic packaging code covers. The business that fills those bottles with cream or detergent is doing something different — cosmetics production — which has its own code at 20.42.00.
I make plastic carrier bags and shopping bags for retailers — do they count as packaging even though they are take-away bags?
Yes, they stay here. Plastic bags, sacks, and pouches used to contain and carry goods are classified as packaging, including carrier bags. If the product is a sheet or film sold by the metre that has not yet been converted into a bag, the relevant code is the semi-finished product code 22.21.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 22.22.00— Fabbricazione di imballaggi in materie plastiche(diviso in più codici)