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
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.4Fabbricazione di altri prodotti in porcellana e in ceramica
- 23.43.00Fabbricazione di isolatori e di pezzi isolanti in ceramica
Description
- manufacture of electrical insulators and insulating fittings for electrical purposes, of ceramics
- manufacture of porcelain electrical insulators
Exclusion notes
Excluded from class 23.43:
- manufacture of refractory ceramic goods, see 23.20
Frequently asked questions
I manufacture electrical insulators in porcelain: ATECO code 23.43.00 or technical ceramics 23.44.00?
23.43.00 when the product is an electrical insulator or insulating fitting in ceramics for electrical use, porcelain included. Technical ceramics for laboratory or chemical use, and ceramic magnets, fall under 23.44.00.
I make insulators in glass rather than ceramics: does the code differ from 23.43.00?
Yes. Code 23.43.00 covers ceramic insulators only. Glass insulators and insulating fittings fall under technical glassware, code 23.15.90.
I produce ceramic supports and tubes for resistors and technical uses, not electrical insulators: code 23.43.00 or 23.44.00?
Usually 23.44.00. Code 23.43.00 applies to electrical insulators and insulating fittings for electrical use. Ceramic products for laboratory, chemical, or other technical uses that are not intended to insulate electrical current fall under technical and industrial ceramics, code 23.44.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.43.00— Fabbricazione di isolatori e di pezzi isolanti in ceramica(corrispondenza diretta)