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
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.6Fabbricazione di articoli di coltelleria e posateria, utensili e oggetti di ferramenta
- 25.63Fabbricazione di utensileria
- 25.63.1Fabbricazione di utensileria ad azionamento manuale e di parti intercambiabili per macchine utensili
- 25.63.12Fabbricazione di parti intercambiabili per macchine utensili
Description
- manufacture of knives and cutting blades for machines or for mechanical appliances
- manufacture of saw blades, including circular saw blades and chainsaw blades
- manufacture of interchangeable tools for hand tools, whether or not power-operated, or for machine tools (e.g. drills, punches, milling cutters)
Exclusion notes
Excluded from division 25:
- specialised repair and maintenance activities of fabricated metal products, machinery and equipment, see 33.1
- specialised installation of manufactured goods produced in this division in buildings (e.g. central heating boilers), see 43.22
Excluded from class 25.63:
- manufacture of power-driven hand tools, see 28.24
- manufacture of ingot moulds, see 28.91
Frequently asked questions
I produce drill bits, milling cutters, and blades for industrial saws — is that ATECO code 25.63.12 or machine tools?
Yes, interchangeable tooling — drill bits, milling cutters, punches, machine knives and blades, including circular saw blades and chainsaw blades — falls under 25.63.12. If instead you build the complete machine tool that mounts them, the code is 28.42.00.
I only sharpen blades and saw blades for machinery — I don't manufacture them. Does 25.63.12 still apply?
No, only if you produce them new. Sharpening as a maintenance service on existing blades is classified under 33.12.91. Code 25.63.12 applies to the manufacture of interchangeable tooling.
I produce punches and dies for stamping — code 25.63.12 or the dies code?
It depends on the part. Drill bits, milling cutters, and punches as interchangeable tooling belong under 25.63.12, but die holders and stamping dies proper are a separate category, classified under 25.63.20.
I make milling cutters and drill bits, but also hand pliers and screwdrivers — do they all share code 25.63.12?
No, they are two separate sub-categories within the same class. Interchangeable parts fitted to a machine or a power tool belong under 25.63.12; complete hand tools such as pliers, screwdrivers, and hand saws go under 25.63.11.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 25.73.12— Fabbricazione di parti intercambiabili per macchine utensili(corrispondenza diretta)