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
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.2Fabbricazione di cisterne, serbatoi e contenitori in metallo
- 25.21Fabbricazione di radiatori, generatori di vapore e contenitori in metallo per caldaie per il riscaldamento centrale
- 25.21.10Fabbricazione di radiatori e contenitori in metallo per caldaie per il riscaldamento centrale
Description
- manufacture of radiators for central heating, non-electrically heated
Exclusion notes
Excluded from division 25:
- specialised repair and maintenance activities of fabricated metal products, machinery and equipment, see 33.1
- specialised installation of manufactured goods produced in this division in buildings (e.g. central heating boilers), see 43.22
Excluded from class 25.21:
- manufacture of electrical ovens and water heaters, see 27.51
- manufacture of boiler-turbine sets, see 28.11
- manufacture of household heating equipment, see 28.21
- manufacture of isotope separators, see 28.99
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?
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 25.21.00— Fabbricazione di radiatori e contenitori in metallo per caldaie per il riscaldamento centrale(diviso in più codici)