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
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.9Fabbricazione di altri prodotti in metallo
- 25.92.00Fabbricazione di imballaggi in metallo leggero
Description
- manufacture of iron or steel cans which are to be closed by soldering or crimping, of a capacity of less than 50 litres
- manufacture of aluminium casks, drums, cans, boxes and similar containers, of a capacity not exceeding 300 litres
- manufacture of tins and cans for food products, collapsible tubes and boxes
- manufacture of metallic closures
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 25.92:
- manufacture of containers of metal, for compressed or liquefied gas of a capacity exceeding 300 litres, see 25.22
Frequently asked questions
I produce food tins and aluminium cans — is that ATECO code 25.92.00 or steel drums?
Yes, 25.92.00 covers light metal packaging: iron or steel tins under 50 litres for soldering or crimping, food cans, tubes, collapsible boxes, metal closures, and aluminium containers up to 300 litres. For larger steel drums and canisters, go to 25.91.00.
I only make metal caps and closures, not tins — do I still fall under 25.92.00?
Yes. Metal closures are listed among the activities of 25.92.00, so caps and capsules for packaging belong here. If instead you work metal wire to produce nails or wire mesh, the code is 25.93.10.
I produce steel tins to be sealed by soldering, under 50 litres — is that 25.92.00 or steel drums?
Yes, 25.92.00. Iron or steel tins sealed by soldering or crimping under 50 litres belong here, even if the material is steel. Larger steel drums and canisters, up to 300 litres, move instead to 25.91.00.
I make metal tubes and collapsible boxes for cosmetics and creams — code 25.92.00 or kitchenware?
Yes, 25.92.00, because tubes and collapsible boxes are used to package a product and are therefore packaging. Articles used at the table or in the kitchen — such as storage boxes and pantry containers — are instead classified under 25.99.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 25.92.00— Fabbricazione di imballaggi leggeri in metallo(corrispondenza diretta)