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
- 22Fabbricazione di prodotti in gomma e in materie plastiche
- 22.1Fabbricazione di prodotti in gomma
- 22.11Fabbricazione, rigenerazione e ricostruzione di pneumatici e fabbricazione di camere d'aria
- 22.11.10Fabbricazione di pneumatici e camere d'aria
Description
- manufacture of rubber tyres for vehicles, equipment, mobile machinery, aircraft, toy, furniture and other uses:
- pneumatic tyres
- solid or cushion tyres
- manufacture of inner tubes for tyres
- manufacture of pneumatic tyres and inner tubes of rubber, of a kind used for bicycles
- manufacture of interchangeable tyre treads, tyre flaps, camelback strips for retreading tyres, etc.
Exclusion notes
Excluded from class 22.11:
- manufacture of tube repair materials, see 22.12
- tyre and tube repair, fitting or replacement, see 95.3
Frequently asked questions
I produce new tyres and inner tubes — should I use the ATECO code for tyre manufacturing or retreading?
Here, if you manufacture them new: rubber tyres for vehicles, equipment, aircraft, and bicycles; inner tubes; removable treads. If instead your work is giving used tyres a new lease of life with a new tread, that is a different activity and falls under 22.11.20.
In addition to tyres, I also make rubber seals and hoses — do I need another code?
Yes, if these are distinct products. This code is limited to tyres, inner tubes, and treads. Seals, hoses, sheets, and other rubber articles fall under 22.12.00, the general rubber articles category.
I produce solid tyres for forklifts and wheels for industrial trolleys — should I use the ATECO code for tyres or other rubber products?
Here: solid and semi-pneumatic tyres fall within this category alongside pneumatic tyres and inner tubes. What matters is that the product is a rubber tyre or wheel for vehicles or equipment. Rubber wheels in the form of other rubber articles — such as linings and buffers — fall instead under 22.12.00.
I buy tyres from manufacturers and fit them on customers' cars — does this manufacturing code apply to me?
No, fitting and replacing tyres on a customer's car is not covered here. That is vehicle servicing and follows the vehicle repair codes. This category only applies if you manufacture the tyres and inner tubes yourself; retreading a used carcass with a new tread is instead 22.11.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 22.11.10— Fabbricazione di pneumatici e di camere d'aria(corrispondenza diretta)