ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 22.24.01— Fabbricazione di rivestimenti per pareti e pavimenti in materie plastiche(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%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 22FABBRICAZIONE DI ARTICOLI IN GOMMA E MATERIE PLASTICHE
- 22.2FABBRICAZIONE DI ARTICOLI IN MATERIE PLASTICHE
- 22.23.0Fabbricazione di articoli in plastica per l'edilizia
- 22.23.01Fabbricazione di rivestimenti elastici per pavimenti (vinile, linoleum eccetera)
Frequently asked questions
I make vinyl and linoleum flooring and plastic skirting boards — is the ATECO code for plastic floor coverings or other plastic building articles?
Use this code if you manufacture floor, wall, or ceiling coverings in plastic, in rolls or tiles, including resilient vinyl and linoleum flooring and skirting boards. Other plastic building products such as tanks, sanitary ware, and greenhouses belong under 22.24.09.
I make plastic wallpaper — does it fall under plastic building coverings or other plastic products?
Usually not here. Plastic wallpaper is classified under miscellaneous plastic products at 22.26.99. This code is specifically for actual coverings for floors, walls, and ceilings.
I make resilient flooring — how do I know whether it falls under plastic floor coverings 22.24.01 or rubber flooring?
The material of the covering determines the code. If the resilient floor is made of plastic materials — such as vinyl or linoleum — you stay here. If the flooring or mat is made of rubber, natural or synthetic, the correct code is the manufacture of other rubber products 22.12.00.
I both make and install vinyl flooring at customers' premises — is the ATECO code for production of coverings or for installation?
Only the production of the covering stays here. If you manufacture the vinyl floor or the plastic skirting board, this is your code. Installing flooring on site is a finishing trade and follows construction codes, not this manufacturing code — if you do both, you need separate codes.