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
- 20Fabbricazione di prodotti chimici
- 20.30.00Fabbricazione di pitture, vernici e smalti, inchiostri da stampa e adesivi sintetici
Description
- manufacture of paints and varnishes, enamels or lacquers
- manufacture of prepared pigments and dyes, opacifiers and colours
- manufacture of vitrifiable enamels and glazes, engobes and similar preparations
- manufacture of mastics
- manufacture of caulking compounds and similar non-refractory filling or surfacing preparations
- manufacture of organic composite solvents and thinners
- manufacture of prepared paint or varnish removers
- manufacture of printing ink
- manufacture of pigments and toner powders
Exclusion notes
Excluded from class 20.30:
- manufacture of dyes, tuffs and pigments, see 20.12
- manufacture of writing and drawing ink, see 20.59
Frequently asked questions
I produce paints, varnishes and mastics: is it 20.30.00 or the manufacture of adhesives?
It is 20.30.00. Paints, varnishes, enamels, lacquers, printing inks, prepared pigments, mastics and caulking compounds all belong here. Glues and adhesives in the strict sense have a separate code, 20.59.20. The key distinction is whether the primary product is a coating or an adhesive.
I produce the pigments that go into paints: is it 20.30.00 or the manufacture of dyes?
It depends on the form. Pigments and dyes that are already prepared and ready for use fall under 20.30.00 alongside paints. Dyes and pigments in base or concentrated form, before preparation, fall under 20.12.00 instead. What matters is whether the pigment is a raw base material or already ready to use.
I produce printing inks for print shops: is it 20.30.00 or does it fall under printing operations?
It is 20.30.00. Printing inks are manufactured under this code alongside paints, varnishes and mastics. The actual printing of paper and similar materials is a separate activity and falls under 18.12.00. The distinction is clear: manufacturing the ink here, using it for printing there.
I make vitrifiable enamels and glazes for ceramics: does that fall under 20.30.00 or among ceramic products?
It is 20.30.00. Vitrifiable enamels, engobes and similar preparations are listed under this code alongside varnishes and lacquers. The manufacture of the ceramic articles on which they are applied falls under a different division, outside chemicals. You stay here as long as you produce the vitrifiable preparation, not the ceramic object; for adhesives and glues, see 20.59.20 instead.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 20.30.00— Fabbricazione di pitture, vernici e smalti, inchiostri da stampa e adesivi sintetici (mastici)(corrispondenza diretta)