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
- 23.65.01Fabbricazione di prodotti in sostanze vegetali agglomerate con cemento, gesso o altri leganti minerali
Description
- manufacture of panels, boards, tiles, blocks and similar articles of vegetable substances (e.g. wood wool, straw, reeds, rushes) agglomerated with cement, plaster or other mineral binders
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 make wood-wool and cement insulation panels: ATECO code 23.65.01 or another?
23.65.01. This code covers panels, boards, blocks, and tiles of plant-based materials (wood wool, straw, reeds, rushes) bonded with cement, plaster, or other mineral binders. It is the combination of vegetable fibre and mineral binder that places you here. If the panel were fibre-cement with no plant material, you would use 23.65.02.
My blocks are only gypsum and vegetable fibre: do they go here or under plaster products for construction 23.62?
Usually 23.65.01, because what counts is the plant-based material agglomerated with a mineral binder. 23.62 is for plaster construction products without that vegetable matrix. If the fibre is the defining component, you stay here; if it is pure plaster or standard boards, go to 23.62.00.
I make wood-cement formwork blocks for masonry walls: do they go here or under concrete construction products 23.61.09?
23.65.01 if the block is made of wood chips or wood wool bonded with cement — that is, a plant-based matrix agglomerated with a mineral binder. 23.61.09 covers masonry elements produced in concrete, calcium silicate, or autoclaved aerated concrete, with no plant fibre; for those, use 23.61.09. It is the wood in the block that keeps you here.