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
- 23.9Fabbricazione di prodotti abrasivi e in minerali non metalliferi n.c.a.
- 23.91.00Fabbricazione di prodotti abrasivi
Description
- manufacture of millstones, grindstones, grinding wheels etc., without frameworks, for grinding, sharpening, trueing or cutting, hand sharpening or polishing stones
- manufacture of abrasive paper
- manufacture of natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made
Frequently asked questions
I manufacture grinding wheels and abrasive discs as well as sandpaper: single code 23.91, or do I need a separate one for the paper?
23.91 for all of them. The heading covers grinding wheels, abrasive stones, abrasive paper, and abrasive powder or grain on a textile, paper, or paperboard backing. These are all abrasive products regardless of the backing material. For other non-metallic mineral products that are not abrasives, the residual code is 23.99.00.
I make knife-sharpening stones: do they fall under abrasives 23.91 or cutlery 25.61?
23.91. Sharpening and hand-polishing stones are abrasive products and belong here. Code 25.61 covers knives and cutlery — i.e. the object being sharpened, not the stone. If you manufacture blades and cutlery, then the code is 25.61.00.
I produce artificial corundum as an abrasive grain: is it 23.91 or the other mineral products code 23.99?
It depends on the stage. The manufacture of artificial corundum as a raw material is listed among other non-metallic mineral products: 23.99.00. Once you transform that grain into a finished abrasive product — a grinding wheel or grain on a backing — the activity is 23.91.
I make abrasive cloth and belts on a textile backing, not paper: do they still fall under 23.91?
Yes, 23.91. The heading includes abrasive powder and grain on a base of textile, paper, paperboard, or other materials, whether cut or sewn. A textile backing does not change the code: what counts is that the product is an abrasive. For articles made of metallic wire or woven metal, however, the reference is metalworking, not this heading.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.91.00— Produzione di prodotti abrasivi(corrispondenza diretta)