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
- 17Fabbricazione di carta e di prodotti di carta
- 17.2Fabbricazione di articoli di carta e cartone
- 17.22.00Fabbricazione di prodotti igienico-sanitari e per uso domestico in carta e ovatta di cellulosa
Description
- manufacture of household and personal hygiene paper and cellulose wadding products:
- cleansing tissues
- handkerchiefs, towels, serviettes
- toilet paper
- sanitary towels and tampons, napkins and napkin liners for babies
- cups, dishes and trays
- manufacture of textile wadding and articles of wadding: sanitary towels, tampons, etc.
Exclusion notes
Excluded from class 17.22:
- manufacture of cellulose wadding, see 17.12
Frequently asked questions
I make toilet paper, tissues, and paper napkins — should I use code 17.22 or the general paper code?
Use 17.22.00, which is dedicated to hygiene and household products made from paper and cellulose wadding: toilet paper, tissues, paper towels, napkins, and facial tissues. The manufacture of base paper remains under 17.12.00.
I make sanitary pads, tampons, and nappies — do they fall under this code?
Yes. Sanitary pads and tampons, wipes, and baby nappies, as well as textile wadding, are listed among the activities of this code. Disposable paper cups and plates are also covered here; other paper articles not intended for hygiene fall under 17.25.00.
I buy large tissue-paper reels and convert them into toilet paper rolls and napkins — is that 17.22 or 17.12?
Use 17.22.00, because this covers the conversion into finished hygiene and household products, including toilet paper and napkins. The manufacture of base tissue paper in reels that still need converting remains under 17.12.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 17.22.00— Fabbricazione di prodotti igienico-sanitari e per uso domestico in carta e ovatta di cellulosa(corrispondenza diretta)