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
- 32Altre attività manifatturiere
- 32.9Attività manifatturiere n.c.a.
- 32.91.00Fabbricazione di scope e spazzole
Description
- manufacture of brooms and brushes (e.g. toilet brushes, household brushes, paintbrushes, fine brushes, technical and industrial brushes, including brushes constituting parts of machines, hand-operated mechanical floor sweepers, mops and feather-dusters, paint pads and rollers, squeegees and other brushes, brooms, mops)
- manufacture of shoe and clothes brushes
Exclusion notes
Excluded from class 32.91:
- manufacture of electric toothbrushes, see 27.51
Frequently asked questions
I manufacture paint brushes and industrial technical brushes — is ATECO code 32.91.00 correct?
Yes. Code 32.91.00 covers brooms and brushes of every kind: paint brushes, technical and industrial brushes (including those that form part of machinery), as well as paint pads and rollers.
I make hand-operated mechanical floor sweepers — does that fall under 32.91.00?
Yes. Hand-operated mechanical sweepers, mops, feather dusters, and squeegees are all covered by 32.91.00. Motor-driven sweeping machines are a different matter and fall outside this heading.
I make shoe brushes and clothes brushes — do they go under brooms and brushes or stationery?
Usually 32.91.00: shoe brushes and clothes brushes are explicitly listed here. Stationery items such as pens and pencils fall under 32.99.30.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 32.91.00— Fabbricazione di scope e spazzole(corrispondenza diretta)