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
- 16Produzione e lavorazione del legno e dei prodotti a base di legno e sughero, esclusi i mobili; fabbricazione di articoli in paglia e materiale da intreccio
- 16.2Fabbricazione di prodotti in legno, sughero, paglia e materiali da intreccio
- 16.22.00Fabbricazione di pavimenti di legno con elementi pre-assemblati
Description
- manufacture of wooden parquet floor blocks, strips, etc., assembled into panels
Exclusion notes
Excluded from division 16:
- manufacture of furniture, see 31.00
- installation of wooden fittings, and so on, see 43.32, 43.33, 43.35
Excluded from class 16.22:
- manufacture of unassembled wooden flooring, see 16.11
Frequently asked questions
I produce pre-assembled parquet panels: is the code 16.22.00 or the wood-based panels code?
Yes, it is 16.22.00. This covers parquet wood flooring in assembled blocks and strips. If instead you manufacture wood-based panels such as plywood, MDF or CLT, those fall under 16.21.00. Here the product is flooring that arrives already assembled in panels.
I make loose, unassembled parquet strips: still 16.22.00?
No, usually not. Unassembled wood for flooring (individual strips) falls under sawmilling and planing 16.11.00. Code 16.22.00 applies only when the elements are pre-assembled into parquet panels. Assembly is the deciding factor.
We varnish and surface-treat already-made parquet panels: 16.22.00 or the wood finishing code?
Usually 16.27.00 when your work is solely finishing the wooden product. Varnishing, oiling and finishing of already-built floors and wooden items is the finishing of wood products 16.27.00. Code 16.22.00 is for manufacturers of pre-assembled parquet, not for those who only finish it.
Besides parquet I also make beams, staircases and other wooden construction elements: does 16.22.00 cover all of it?
Not for structural construction elements. Beams, staircases and carpentry and joinery products for construction fall under 16.23.09. Code 16.22.00 is limited to pre-assembled parquet panels. Other construction items have their own heading.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 16.22.00— Fabbricazione di pavimenti in parquet assemblato(diviso in più codici)