Tax Democracy

ATECO code 25.21.00

Manufacture of central heating radiators and boilers

FABBRICAZIONE DI RADIATORI E CONTENITORI IN METALLO PER CALDAIE PER IL RISCALDAMENTO CENTRALE

ATECO code25.21.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 25.21.10Fabbricazione di radiatori e contenitori in metallo per caldaie per il riscaldamento centrale(diviso in più codici)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 25FABBRICAZIONE DI PRODOTTI IN METALLO (ESCLUSI MACCHINARI E ATTREZZATURE)
  • 25.2FABBRICAZIONE DI CISTERNE, SERBATOI, RADIATORI E CONTENITORI IN METALLO
  • 25.21.00Fabbricazione di radiatori e contenitori in metallo per caldaie per il riscaldamento centrale

Frequently asked questions

I manufacture non-electric central-heating radiators and panel heaters: ATECO code 25.21.10 or the steam generators code 25.21.20?
25.21.10 for non-electric radiators used in central heating. Steam generators and boilers, along with their auxiliary equipment, fall under 25.21.20 instead. The distinction is between the radiator (heat emitter) and the heat generator.
I make the metal housings that are paired with central-heating boilers: does this fall under 25.21.10?
Yes — the code covers metal boiler housings for central heating alongside radiators. If instead you manufacture tanks and vessels in metal over 300 litres for other uses, the code is 25.22.00.
I produce aluminium and cast-iron radiators for hot-water central heating: does this fall under 25.21.10?
Yes — 25.21.10 covers non-electric central-heating radiators regardless of the metal used. If you manufacture the boiler or heat generator itself, use 25.21.20; for metal household articles such as cookware, the code is 25.99.10.

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