ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 20.42.00— Fabbricazione di profumi e cosmetici(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 20FABBRICAZIONE DI PRODOTTI CHIMICI
- 20.4FABBRICAZIONE DI SAPONI E DETERGENTI, DI PRODOTTI PER LA PULIZIA E LA LUCIDATURA, DI PROFUMI E COSMETICI
- 20.42Fabbricazione di profumi e cosmetici
- 20.42.00Fabbricazione di prodotti per toletta: profumi, cosmetici, saponi e simili
Frequently asked questions
I produce artisan creams, make-up and cosmetic soaps: is it 20.42.00 or the manufacture of soaps and detergents?
It is 20.42.00. Perfumes, toilet waters, beauty and make-up products, sun care preparations, shampoos, toothpastes and cosmetic soaps all belong here. Ordinary soaps and non-cosmetic detergents fall under 20.41.10 instead. The key word is cosmetic: if the soap is a beauty product, you are here.
I also make room fragrances alongside personal fragrances: is it still 20.42.00?
No for room fragrances. 20.42.00 covers perfumes and cosmetics for personal use, from toilet waters to make-up. Preparations for perfuming or deodorising rooms fall under 20.41.20 instead. What matters is whether the fragrance is intended for a person or for a room.
I distil the essential oils that go into my perfumes: do I also need the essential oils code?
Usually yes, if you also sell the essential oils. The formulation of finished perfumes and cosmetics is 20.42.00, while the extraction and manufacture of essential oils and base aromatic essences use code 20.59.30. If you use the essential oil solely as an internal raw material, the cosmetic product code is generally sufficient on its own.
I produce toothpastes and shampoos: do they fall under 20.42.00 or under detergents?
It is 20.42.00. Toothpastes, shampoos, sun care preparations and toilet products are listed among the cosmetics under this code. Ordinary soaps, detergents and non-cosmetic surfactants fall under 20.41.10 instead. The key word remains cosmetic: shampoo and toothpaste are personal care products, so they belong here.