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
- 20Fabbricazione di prodotti chimici
- 20.4Fabbricazione di prodotti per il lavaggio, la pulizia e la lucidatura
- 20.42.00Fabbricazione di profumi e cosmetici
Description
- manufacture of perfume and toilet preparations:
- perfume and toilet water
- beauty and make-up preparations
- sunburn prevention and suntan preparations
- manicure and pedicure preparations
- shampoos, hair lacquers, waving and straightening preparations
- dentifrices and preparations for oral hygiene, including denture fixative preparations
- shaving preparations, including pre-shave and aftershave preparations
- deodorants and bath salts
- depilatories
- manufacture of cosmetic soap
Exclusion notes
Excluded from class 20.42:
- extraction and refining of natural essential oils, see 20.59
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 20.42.00— Fabbricazione di prodotti per toletta: profumi, cosmetici, saponi e simili(corrispondenza diretta)