Tax Democracy

ATECO code 25.92.00

Manufacture of light metal packaging

FABBRICAZIONE DI IMBALLAGGI LEGGERI IN METALLO

ATECO code25.92.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 25.92.00Fabbricazione di imballaggi in metallo leggero(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 25FABBRICAZIONE DI PRODOTTI IN METALLO (ESCLUSI MACCHINARI E ATTREZZATURE)
  • 25.9FABBRICAZIONE DI ALTRI PRODOTTI IN METALLO
  • 25.92.00Fabbricazione di imballaggi leggeri in metallo

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.

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