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
- 22.21.00Fabbricazione di lastre, fogli, tubi e profilati in materie plastiche
Description
- manufacture of semi-manufactures of plastic products:
- plates, sheets, blocks, film, foil, strip, etc.
- manufacture of finished plastic products:
- tubes, pipes and hoses; hose and pipe fittings
- cellophane film or sheet
- manufacture of flexible or rigid plates and sheets of cellular polyurethane
- manufacture of plastic plates, sheets, film, foil and strip, reinforced, laminated, supported or similarly combined with other materials
- manufacture of self-adhesive plates, sheets, film, foil, tapes and strip of plastic
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 22.21:
- manufacture of plastics in primary forms, see 20.16
- manufacture of articles of synthetic or natural rubber, see 22.1
- embedding of metal pipes with polyurethane foam and encasing with a plastic pipe (e.g. for steam and hot water supply services), see 22.25
Frequently asked questions
I extrude plastic tubes and sheets — should I use the ATECO code for plastic semi-finished products or packaging?
Here, if you produce plastic semi-finished and continuous products: plates, sheets, blocks, films, tubes, fittings, cellophane film, profiles. This is the basic transformation of plastic material. If instead those materials become bags, containers, and bottles for packaging goods, the category is 22.22.00.
I produce sheets and profiles but then finish them with painting — same code or a separate plastic processing one?
If the finishing is part of your own semi-finished product manufacturing process, stay here. If instead your business is processing and finishing plastic parts already made by others — with cutting, milling, painting, or contract metallisation — then the code is 22.25.00.
I produce PVC pipes and fittings for plumbing systems — should I use the ATECO code for plastic semi-finished products or plastic construction articles?
Here, if the product is a pipe, fitting, or profile as a continuous plastic product: this category includes rigid and flexible pipes together with their fittings. If instead you manufacture plastic tanks, cisterns, or sanitary articles for the construction sector, the reference is 22.24.09.
I make self-adhesive plastic film and sheeting sold by the metre — does this fall here or under packaging?
Here, if the product is a film or sheeting as a continuous semi-finished product — including self-adhesive — sold in rolls or by the metre. When that film instead becomes a bag or wrapper designed to package and protect goods, the category shifts to plastic packaging 22.22.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 22.21.00— Fabbricazione di lastre, fogli, tubi e profilati in materie plastiche(rimappatura complessa)