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
- 23.20.00Fabbricazione di prodotti refrattari
Description
- manufacture of intermediate products from mined or quarried non-metallic minerals (e.g. gravel, stone or clay)
- manufacture of refractory mortars, concretes, etc.
- manufacture of refractory ceramic goods, e.g.:
- heat-insulating ceramic goods of siliceous fossil meals
- refractory bricks, blocks and tiles, etc.
- retorts, crucibles, muffles, nozzles, tubes, pipes, etc.
- manufacture of refractory articles containing magnesium oxide, calcium magnesium oxide or chromite
Frequently asked questions
I produce refractory bricks for kilns: ATECO code 23.20.00 or terracotta bricks 23.32.00?
23.20.00. Bricks, tiles, mortars, and crucibles that withstand high temperatures are refractory products. Common fired-clay bricks and tiles for construction — which are not refractory — fall under 23.32.00.
I make technical ceramic products for laboratories: do they go in 23.20.00 or in technical ceramics?
Only if they are refractory, that is, designed to withstand heat. ATECO code 23.20.00 covers refractory ceramic products (retorts, crucibles, muffles, tubes). Ceramic products for laboratory and chemical use that are not refractory fall under 23.44.00.
I produce refractory mortars and concretes for lining kilns: ATECO code 23.20.00 or mortar production 23.64.00?
23.20.00. Refractory mortars and concretes follow the refractory products classification, because what matters is resistance to high temperatures. Common non-refractory mortar and concrete not yet mixed with water instead fall under 23.64.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.20.00— Fabbricazione di prodotti refrattari(corrispondenza diretta)