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
- 20Fabbricazione di prodotti chimici
- 20.5Fabbricazione di altri prodotti chimici
- 20.59Fabbricazione di altri prodotti chimici n.c.a.
- 20.59.9Fabbricazione di altri prodotti chimici vari n.c.a.
- 20.59.91Fabbricazione di liquidi per inalazione per sigarette elettroniche
Description
- manufacture of e-liquids used in vaping devices
Exclusion notes
Excluded from class 20.59:
- manufacture of synthetic aromatic products, see 20.14
- manufacture of printing ink, see 20.30
- manufacture of perfume and toilet preparations, see 20.42
- manufacture of liquid biofuels, see 20.51
Frequently asked questions
I produce e-liquid bases for vaping — should I use the ATECO code for e-liquid manufacturing or the one for e-cigarette shops?
Use this code if you manufacture the product, meaning you formulate and bottle the inhalation liquids for electronic cigarettes. This code covers production, not retail: if you run a shop or an online store reselling e-liquids and vaping products, that is a retail trade activity, not a manufacturing one, and it falls under an entirely different trade category.
I make concentrated flavourings for e-liquids, not the finished liquid — same code or miscellaneous chemicals?
It depends on what leaves your production line. If the finished product is the inhalation liquid — even concentrated and intended for dilution — stay here. If instead you produce essences and flavourings as such, the reference is the manufacture of essential oils 20.59.30 or miscellaneous chemicals under 20.59.99.
I produce nicotine-free e-liquids containing only glycol and flavourings — does the code change compared to nicotine-containing ones?
No, the code does not change based on the presence or absence of nicotine. What matters here is that the finished product is an inhalation liquid for an electronic cigarette, regardless of its composition. Nicotine content has implications in other regulatory areas of the tobacco-substitute sector, but for the purpose of classifying the activity you remain in this category.
I produce e-liquids on a contract basis for other brands that then resell them — is that manufacturing or trade?
Manufacturing: use this code. If you are the one mixing and bottling the liquid — even on behalf of a brand that then distributes it — the activity is still manufacturing. The entity that purchases the finished liquids and resells them in a shop or online is engaged in retail trade and falls under a completely different category, not this one.