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
- 20Fabbricazione di prodotti chimici
- 20.1Fabbricazione di prodotti chimici di base, di fertilizzanti e composti azotati, di materie plastiche e gomma sintetica in forme primarie
- 20.16.00Fabbricazione di materie plastiche in forme primarie
Description
- manufacture of plastics in primary forms:
- polymers, including those of ethylene, propylene, styrene, vinyl chloride, vinyl acetate and acrylics
- polyamides
- phenolic and epoxide resins and polyurethanes
- alkyd and polyester resins and polyethers
- ion exchangers based on polymers
- manufacture of silicones in primary forms
- plastic compounding activities
- manufacture of cellulose and its chemical derivatives
- manufacture of plastic powders, granules or flakes by compounding or transforming plastic resins from recovered plastic waste
- manufacture of recycled plastic in flakes or plastic granulates based on pretreated plastic waste following material recovery operations
Exclusion notes
Excluded from class 20.16:
- manufacture of artificial and synthetic fibres, filaments and yarn, see 20.60
- processing shredding, cleaning, grinding of plastic waste, see 38.21
Frequently asked questions
I produce polymer granules such as polyethylene and PVC — is that 20.16.00 or the manufacture of plastic articles?
It's 20.16.00. Plastics in primary forms — polymers, resins, and polyurethanes in granules or resin form before processing — belong here. When you form finished plastic sheets, tubes, or packaging, you move into division 22, for example 22.21.00. The dividing line is between raw polymer and plastic manufactured article.
I also produce synthetic rubber alongside plastic polymers — does 20.16.00 still apply?
Not for synthetic rubber, which has its own dedicated code. Plastics in primary forms remain in 20.16.00, while synthetic rubber in primary forms and its blends with natural rubber are assigned to 20.17.00. The deciding factor is whether the polymer is a plastic or a synthetic rubber.
I produce alkyd resins that end up in paints — is that 20.16.00 or paint manufacture?
It's 20.16.00 as long as you produce the resin in primary form. Alkyd resins, polyesters, and raw polyethers are classified here as plastics in primary forms. When you formulate paints and varnishes from those resins, the code becomes 20.30.00. The distinguishing factor is between raw resin and finished paint product.
I buy granules and convert them into plastic films and sheets — do I still fall under 20.16.00?
No. 20.16.00 produces raw polymers in granule or resin form, prior to processing. The manufacture of sheets, films, and plastic foil is a downstream stage and falls under 22.21.00. You only stay here if you produce the polymer in primary form, not if you process it into semi-finished products.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 20.16.00— Fabbricazione di materie plastiche in forme primarie(unito da più codici)