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
- 22.2Fabbricazione di prodotti in materie plastiche
- 22.23.00Fabbricazione di porte e finestre in materie plastiche
Description
- manufacture of doors, windows and their frames of plastic
- manufacture of multi-material doors and windows with the frame made of plastic
- manufacture of shutters, blinds (including venetian blinds) and similar articles, and parts thereof, made of plastic
- manufacture of multi-material shutters for doors and windows with the frame made of plastic
Exclusion notes
Excluded from group 22.2:
- production of plastic parts or accessories, which are suitable for use solely or principally for motor vehicles, see 29.3
Frequently asked questions
I manufacture PVC windows and doors — should I use the ATECO code for plastic doors and windows or for installation?
Use this code if you manufacture the frames yourself: doors, windows, and their frames, shutters, roller blinds, and Venetian blinds in plastic materials, including multi-material frames with a plastic core. This code covers the production of the unit. If your work is fitting and installing frames on site that were made by someone else, that is construction installation and falls outside this manufacturing division.
I make window frames — how do I choose between plastic 22.23 and metal frames 25.11?
The frame material determines the code. If the frame is made of plastic — even in multi-material units where the main frame is plastic — you stay here. If the load-bearing structure is metal, the relevant code shifts to metal structures 25.11.00.
I only make plastic roller blinds and shutters, not full doors and windows — is the ATECO code still plastic builders' ware?
Yes: shutters, blinds, roller blinds, and Venetian blinds in plastic are included in this code alongside doors and windows. If you make other plastic building products such as tanks, sanitary ware, or cladding, the relevant code is other plastic builders' ware 22.24.09.
I make PVC frames that also include internal aluminium profiles — is this still the right code or does the metal one apply?
You stay here as long as the frame is plastic, even in multi-material units with a plastic main frame. What matters is the frame, not the individual inserts. If the load-bearing structure of the unit is metal, the code moves to metal structures 25.11.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 22.23.02— Fabbricazione di porte, finestre, intelaiature eccetera in plastica per l'edilizia(rimappatura complessa)