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
- 17Fabbricazione di carta e di prodotti di carta
- 17.1Fabbricazione di pasta-carta, carta e cartone
- 17.11.00Fabbricazione di pasta-carta
Description
- manufacture of bleached, semi-bleached or unbleached paper pulp by mechanical, chemical (dissolving or non-dissolving) or semi-chemical processes
- manufacture of cotton linter pulp
- removal of ink and manufacture of pulp from waste paper
Frequently asked questions
I produce pulp from recovered paper — should I use code 17.11 or the paper and paperboard code?
Use 17.11.00, because you stop production at the pulp stage, even when starting from recovered paper with de-inking. Once you move from pulp to actually manufacturing paper or paperboard, the code becomes 17.12.00.
I make pulp from cotton waste using chemical processes — does it still fall under 17.11?
Yes. The code includes bleached, semi-bleached, or unbleached pulp produced by mechanical, chemical, or semi-chemical processes, as well as pulp from cotton waste. If your final product is paper in sheets or reels, use 17.12.00 instead.
I collect and sort recovered paper and resell it in bales, without turning it into pulp — what is the code?
This is not 17.11. If you stop at sorting and recovering waste paper for resale as a secondary raw material, the activity is materials recovery, covered by 38.21.40. You fall under 17.11.00 only when you transform that paper into pulp, including de-inking.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 17.11.00— Fabbricazione di pasta-carta(corrispondenza diretta)