ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 32.12.20— Fabbricazione di gioielli e articoli di oreficeria in metalli preziosi(corrispondenza diretta)
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
- 32ALTRE INDUSTRIE MANIFATTURIERE
- 32.1FABBRICAZIONE DI GIOIELLERIA, BIGIOTTERIA E ARTICOLI CONNESSI; LAVORAZIONE DELLE PIETRE PREZIOSE
- 32.12Fabbricazione di oggetti di gioielleria e oreficeria e articoli connessi
- 32.12.10Fabbricazione di oggetti di gioielleria ed oreficeria in metalli preziosi o rivestiti di metalli preziosi
Frequently asked questions
I cut and work diamonds and precious stones but do not set jewellery — this code or goldsmithing?
This one. The cutting and shaping of precious and semi-precious stones, the cutting of diamonds and the production of worked pearls all fall under 32.12.10. When you set the stones into a piece of jewellery in precious metal, you move to goldsmithing 32.12.20.
I work synthetic and reconstructed stones for industrial use — does this still fall here?
Yes. The entry includes the working of stones for industrial use and of synthetic or reconstructed stones, in addition to natural ones. Imitation stones for costume jewellery combined with base metals instead belong under 32.13.00.
I cut and facet stones on behalf of jewellers who then set them — is my code this one or the goldsmith's?
This one. If you only cut, facet and work the stone, the reference is the cutting and shaping of precious stones, even when working on a contract basis. The jeweller who then sets that stone into a ring or necklace in precious metal uses goldsmithing 32.12.20. The key question is where your work ends: at the stone or at the finished piece.
I work pearls and string them onto finished necklaces — do I stay here or move to goldsmithing?
It depends on the final product. The production of worked pearls falls under this entry; but when you create a finished piece of jewellery with precious metal or precious-metal clasps, you move to goldsmithing 32.12.20. The worked pearl alone is this entry; the complete jewellery piece is not.