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 attività manifatturiere
- 32.9Attività manifatturiere n.c.a.
- 32.99Altre attività manifatturiere n.c.a.
- 32.99.20Fabbricazione di ombrelli, bottoni, chiusure lampo, parrucche e affini
Description
- manufacture of umbrellas, sun umbrellas, walking sticks, seat-sticks
- manufacture of buttons, press fasteners, snap-fasteners, press studs, slide fasteners
- manufacture of wigs, false beards, eyebrows
Exclusion notes
Excluded from class 32.99:
- manufacture of lighter wicks, see 13.96
- manufacture of workwear, see 14.23
- manufacture of paper novelties, see 17.25
- manufacture of manufacture of horse whips and riding crops, see 15.12
- manufacture of protective safety footwear, e.g. footwear incorporating a protective metal toe-cap, see 15.20
- manufacture of matches, see 20.59
- manufacture of plastic headgear excluding safety headgear, see 22.26
- manufacture of toner cartridges, see 26.20
- manufacture of individual protective masks (e.g. FFP2, FFP3, surgical masks), see 32.50
Frequently asked questions
I make buttons, zip fasteners, and press studs — is ATECO code 32.99.20 correct?
Yes. Buttons, press studs, snap fasteners, and zip fasteners are all covered by 32.99.20, together with umbrellas, sunshades, walking sticks, and wigs.
I make wigs and false beards for theatre and film — does that fall under 32.99.20?
Yes. The manufacture of wigs, false beards, and false eyebrows is listed under 32.99.20, regardless of whether the intended use is theatrical, costume, or everyday wear.
I make umbrellas and parasols — does code 32.99.20 apply, or the miscellaneous articles code?
Usually 32.99.20, which explicitly lists umbrellas, sunshades, and seat-sticks. Code 32.99.99 is the catch-all for miscellaneous articles not classified elsewhere: 32.99.99.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 32.99.20— Fabbricazione di ombrelli, bottoni, chiusure lampo, parrucche e affini(corrispondenza diretta)