C-25 ATECO Code Manufacture of Fabricated Metal Products
Division 25 covers the manufacture of fabricated metal products not classified under machinery or equipment: structural metalwork, iron and aluminium window and door frames, tanks and cisterns, blacksmith work, surface coating and treatment. These are manual activities that generally require enrolment in the INPS Artigiani scheme as well as registration at the Chamber of Commerce and with INAIL. Under the flat-rate regime the profitability coefficient applied is 67%, typical of manufacturing and artisan activities.
- ATECO 2025 codes
- 26
- Flat-rate eligible
- 26 of 26
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
25.11.00Manufacture of metal structures and parts of structuresFlat-rate67%25.12.10Manufacture of metal doors, windows and their frames, shutters and gatesFlat-rate67%25.12.20Manufacture of metal blinds and similar productsFlat-rate67%25.21.10Manufacture of central heating radiators and metal containers for central heating boilersFlat-rate67%25.21.20Manufacture of steam generatorsFlat-rate67%25.22.00Manufacture of other tanks, reservoirs and containers of metalFlat-rate67%25.30.10Manufacture of weapons and ammunition for military useFlat-rate67%25.30.20Manufacture of weapons and ammunition for sporting and civilian useFlat-rate67%25.40.00Forging, pressing, stamping and roll-forming of metal; powder metallurgyFlat-rate67%25.51.00Plating and coating of metalsFlat-rate67%25.52.00Heat treatment of metalsFlat-rate67%25.53.00General mechanical engineering on metalsFlat-rate67%25.61.00Manufacture of cutleryFlat-rate67%25.62.00Manufacture of locks and hingesFlat-rate67%25.63.11Manufacture of hand-operated toolsFlat-rate67%25.63.12Manufacture of interchangeable tools for machine toolsFlat-rate67%25.63.20Manufacture of moulds, tool holders, jigs and fixtures for machinesFlat-rate67%25.91.00Manufacture of steel drums and similar containersFlat-rate67%25.92.00Manufacture of light metal packagingFlat-rate67%25.93.10Manufacture of wire productsFlat-rate67%25.93.20Manufacture of chainFlat-rate67%25.93.30Manufacture of springsFlat-rate67%25.94.00Manufacture of fasteners and screw machine productsFlat-rate67%25.99.10Manufacture of domestic metal articles for kitchen and bathroom useFlat-rate67%25.99.20Manufacture of safes, strongboxes and armoured metal doorsFlat-rate67%25.99.90Manufacture of other miscellaneous fabricated metal products n.e.c.Flat-rate67%
Frequently asked questions
What profitability coefficient applies under the flat-rate regime for the manufacture of fabricated metal products?
Division 25 codes fall within manufacturing and artisan activities, to which a profitability coefficient of 67% applies. This means on €30,000 of fees collected the taxable income is €20,100: on this base the substitute tax of 15% (5% for the first five years if the requirements are met) and INPS contributions are calculated. You can see how much remains in your specific case with calculate your taxes.
Does a blacksmith or metal fabricator pay contributions to the Artigiani scheme or the Gestione Separata?
Since this is manual work carried out on one's own account, a blacksmith, window-frame installer or metalwork workshop is enrolled in the INPS Artigiani scheme, not the Gestione Separata. In 2025 this involves a minimum fixed contribution of around €4,500 per year due even at low turnover, plus approximately 24% on the portion of income above the minimum threshold. Those on the flat-rate regime can request a 35% reduction on contributions.
Are registrations required beyond the Revenue Agency when opening a VAT number for these activities?
Yes. Division 25 activities are artisan in nature, so beyond a VAT number you need to register on the Artisan Businesses Roll and at the Companies Register of the Chamber of Commerce, normally through the ComUnica filing. INAIL enrolment for accident insurance is also mandatory, given the risks associated with metal processing. Some activities additionally require a SCIA from the municipality and compliance with safety and emissions regulations.