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
- 23.6Fabbricazione di prodotti in calcestruzzo, cemento e gesso
- 23.65.0Fabbricazione di prodotti in fibrocemento
- 23.65.02Fabbricazione di prodotti in asbesto-cemento o cellulosa fibrocemento
Description
- manufacture of articles of asbestos cement or cellulose fibre cement, e.g.:
- corrugated sheets, other sheets, panels, tiles, tubes, pipes, reservoirs, troughs, basins, sinks, jars, window frames
Exclusion notes
Excluded from class 23.65:
- manufacture of insulating fibreboards of wood or other ligneous fibres, whether or not bonded with resins or other organic substances, see 16.21
Frequently asked questions
I produce corrugated sheets and pipes in cellulose fibre-cement: ATECO code 23.65.02 or plant-based products 23.65.01?
23.65.02. This code covers sheets, panels, tiles, pipes, tanks, and troughs in asbestos-cement or cellulose fibre-cement. The fibre is cellulose or asbestos, not plant-based. If the filler is wood wool or straw agglomerated with a mineral binder, use 23.65.01.
I make fibre-cement pipes for pipelines: do they go here or under precast concrete pipes 23.61.01?
Usually 23.65.02, because the product is fibre-cement, not vibrated reinforced concrete. The material is decisive: cellulose fibre-cement here, precast concrete pipe for drinking water under 23.61.01.
I produce tanks, troughs, and sinks in fibre-cement: do they still fall under 23.65.02 even though they are not sheets?
Yes — the code specifically lists tanks, troughs, basins, sinks, and vases in cellulose fibre-cement alongside sheets. What matters is the fibre-reinforced material, not the shape. If the filler were wood wool or straw agglomerated with cement, the activity would be 23.65.01.
I make window frames and furniture in cellulose fibre-cement: do they stay under 23.65.02 or move to the other concrete and cement products code 23.66.09?
23.65.02, because window frames and furniture in fibre-cement are explicitly listed under this code. 23.66.09 is the residual code for artificial stone, ornamental plaster panels, and cellular concrete articles — use it only when the product is not fibre-cement. For those miscellaneous articles, the reference is 23.66.09.