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
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.1Fabbricazione di elementi da costruzione in metallo
- 25.12Fabbricazione di porte e finestre in metallo
- 25.12.10Fabbricazione di porte, finestre e loro telai, imposte e cancelli in metallo
Description
- manufacture of metal doors, windows and their frames, thresholds for doors, shutters and gates
- metal room partitions for floor attachment
- manufacture of temporary spatial extensions made of metal
- manufacture of wrought-iron doors, windows and gates
Exclusion notes
Excluded from division 25:
- specialised repair and maintenance activities of fabricated metal products, machinery and equipment, see 33.1
- specialised installation of manufactured goods produced in this division in buildings (e.g. central heating boilers), see 43.22
Excluded from class 25.12:
- manufacture of curtains of non-wovens, see 13.92
- manufacture of textile curtains, see 13.92
- manufacture of blinds (excluding metal blinds) and sun blinds, see 13.96
Frequently asked questions
I make aluminium window frames, iron gates, and wrought-iron doors: ATECO code 25.12.10 or metal structures 25.11.00?
25.12.10 if you produce doors, windows, frames, shutters, and metal gates, including wrought iron. Load-bearing structures, beams, and prefabricated buildings fall under 25.11.00 instead. The distinction is between a window/door unit and a structural building element.
I manufacture metal roller shutters and rolling blinds: should I use 25.12.10 or 25.12.20?
Usually 25.12.20: metal roller shutters, rolling blinds, and insect screens have their own dedicated code, 25.12.20. Code 25.12.10 is reserved for doors, windows, frames, shutters (hinged panels), and gates.
I both manufacture and install aluminium window frames: does installation fall under 25.12.10?
The manufacture of metal window frames is 25.12.10. The installation of frames on site is a construction-related activity with its own code, outside division 25. If you also make metal roller shutters, rolling blinds, or insect screens, the relevant code is 25.12.20.
I make railings, security bars, and balustrades in wrought iron as a blacksmith: 25.12.10 or a structural code?
Usually 25.12.10: the code covers gates and iron bars including wrought iron. Load-bearing structures, beams, and building frames fall under 25.11.00 instead. The key question is whether you are making a window/door element or a structural component of the building.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 25.12.10— Fabbricazione di porte, finestre e loro telai, imposte e cancelli metallici(unito da più codici)