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
- 23.4Fabbricazione di altri prodotti in porcellana e in ceramica
- 23.41.00Fabbricazione di prodotti in ceramica per usi domestici e ornamentali
Description
- manufacture of ceramic tableware, kitchenware, household articles, toilet articles, statuettes and other ornamental articles of ceramics (e.g. porcelain, china, common pottery, stoneware, earthenware or fine pottery)
Exclusion notes
Excluded from class 23.41:
- manufacture of imitation jewellery, see 32.13
- manufacture of ceramic toys, see 32.40
Frequently asked questions
I produce tableware and ceramic figurines: ATECO code 23.41.00 or sanitary ware 23.42.00?
23.41.00. Plates, cups, household and toiletry articles, figurines, and ornamental objects in porcelain, stoneware, or earthenware belong here. Ceramic washbasins, toilets, and bidets are sanitary ware and fall under 23.42.00.
I make decorative ceramic vases and planters: does 23.41.00 apply?
Usually yes, if they are ornamental household objects. If instead you produce ceramic pots and pitchers used for transporting or packaging goods, or drinking troughs for agriculture, the correct classification is 23.45.00.
I open an artistic ceramics studio and sell figurines and decorative objects: ATECO code 23.41.00 or cement statues 23.66.01?
23.41.00. Figurines and ornamental objects in porcelain, earthenware, stoneware, or fine ceramics follow the household and ornamental ceramics classification, even when made by hand. Statues, bas-reliefs, and planters in cement or artificial stone are a different product and fall under 23.66.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.41.00— Fabbricazione di prodotti in ceramica per usi domestici e ornamentali(corrispondenza diretta)