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
- 17Fabbricazione di carta e di prodotti di carta
- 17.2Fabbricazione di articoli di carta e cartone
- 17.23.0Fabbricazione di prodotti cartotecnici
- 17.23.01Fabbricazione di prodotti cartotecnici scolastici e commerciali
Description
- manufacture of educational and commercial stationery (notebooks, binders, registers, accounting books, business forms, etc.), when the printed information is not the main characteristic
Exclusion notes
Excluded from class 17.23:
- printing on paper products, see 18.1
Frequently asked questions
I make exercise books, binders, and ledgers — should I use code 17.23.01 or printing code 18.12?
Use 17.23.01 when printing is not the defining feature of the product. Exercise books, notebooks, folders, binders, ledgers, and business forms are stationery products that belong here. If the printing activity is what adds value to the product, use 18.12.00 instead.
I make diaries and ledgers and also do the printing myself — should I use 17.23.01 or the other paper-converting code?
Usually 17.23.01 if the product remains school and commercial stationery and the printing is incidental. Other paper-converting articles — such as envelopes, ready-to-use paper, and assorted stationery — fall instead under 17.23.09.
I make business forms, accounting books, and registers for companies — does this fall here or under other paper articles?
Yes, business and commercial forms, accounting books, and registers are stationery products covered by this code, as long as printing is not the defining feature. Labels, filters, and other die-cut paper articles fall instead under 17.25.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 17.23.01— Fabbricazione di prodotti cartotecnici scolastici e commerciali quando l'attività di stampa non è la principale caratteristica(corrispondenza diretta)