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.
- 20.59.30Fabbricazione di oli essenziali
Description
- extraction and refining of natural essential oils
- manufacture of essential oils
- manufacture of extracts of natural aromatic products
- manufacture of resinoids
- manufacture of mixtures of odoriferous products for the manufacture of perfumes or food
- manufacture of aromatic distilled water
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 distil essential oils from aromatic plants: ATECO code for essential oils or for perfumes and cosmetics?
Here if you extract and produce the essential oil, including refined oils, distilled aromatic waters, essences and resinoids. This code captures the production of the aromatic raw material. When you use those essences to formulate finished perfumes or consumer-ready cosmetics, you move to 20.42.00.
I make blends of odoriferous substances to sell to the food and fragrance industries: does that fall here?
Yes. The activity includes mixtures of odoriferous products intended for the manufacture of perfumes or for use in food production, so selling to other businesses does not change the code. If instead your activity is producing more generic synthetic chemical additives and flavourings, see the miscellaneous chemicals code at 20.59.99.
I use the essential oils I produce to make e-liquid flavourings: same code or the one for e-liquids?
It depends on what comes off the production line. If you sell the essence or essential oil, you stay here. If instead you formulate and bottle the inhalation liquid ready for electronic cigarettes — even as a concentrate to be diluted — the code is the one dedicated to e-liquids 20.59.91.
I grow the aromatic plants myself and then distil the essential oil: is it agriculture or manufacture of essential oils?
You fall here only if the actual activity is distillation, because what counts here is the transformation that yields the essential oil. Growing the aromatic plants as such is agriculture and follows the codes in division 01. When you extract and refine the essence, aromatic water or resinoid from the plant, that processing step falls under this chemical code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 20.53.00— Fabbricazione di oli essenziali(corrispondenza diretta)