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
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.3Fabbricazione di materiali da costruzione in terracotta
- 23.31.00Fabbricazione di piastrelle in ceramica per pavimenti e rivestimenti
Description
- manufacture of non-refractory ceramic hearth or wall tiles, mosaic cubes, etc.
- manufacture of non-refractory ceramic flags and paving
- manufacture of stoneware tiles
Exclusion notes
Excluded from class 23.31:
- manufacture of refractory ceramic products, see 23.20
- manufacture of ceramic bricks and roofing tiles, see 23.32
- manufacture of artificial stone articles for use in construction, see 23.61
Frequently asked questions
I produce stoneware and ceramic floor tiles: ATECO code 23.31.00 or fired-clay tiles 23.32.00?
I only lay tiles on building sites: does 23.31.00 apply?
No. ATECO code 23.31.00 covers the manufacture of tiles, not their installation. Anyone who installs them is doing specialist building-finishing and cladding work, which is a construction activity, not ceramic manufacturing.
I produce hand-painted decorative tiles meant to be hung on walls, not laid on floors: ATECO code 23.31.00 or 23.41.00?
Usually no, it is not 23.31.00. This code is for tiles and slabs intended for flooring and wall cladding. Ceramic tiles and panels designed as ornamental objects — to be hung or displayed — follow the ceramics for domestic and ornamental use, code 23.41.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.31.00— Fabbricazione di piastrelle in ceramica per pavimenti e rivestimenti(corrispondenza diretta)