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
- 16Produzione e lavorazione del legno e dei prodotti a base di legno e sughero, esclusi i mobili; fabbricazione di articoli in paglia e materiale da intreccio
- 16.2Fabbricazione di prodotti in legno, sughero, paglia e materiali da intreccio
- 16.23.0Fabbricazione di altri prodotti di carpenteria in legno e falegnameria per l'edilizia
- 16.23.01Fabbricazione di stand e strutture simili in legno per convegni e fiere
Exclusion notes
- manufacture of wooden stands not for conventions and trade fairs, see 16.23.09
Excluded from division 16:
- manufacture of furniture, see 31.00
- installation of wooden fittings, and so on, see 43.32, 43.33, 43.35
Excluded from class 16.23:
- manufacture of doors, windows, shutters and their frames, see 16.25
- manufacture of greenhouses predominantly made of plastics, see 22.24
- manufacture of greenhouses predominantly made of metal, see 25.11
- manufacture of walk-in wardrobes, see 31.00
- manufacture of wood partitions, free standing, see 31.00
- installation of doors, windows and stairs, see 43.32
- installation of kitchens, walk-in wardrobes, shopfittings, etc., see 43.32
- erection of roof frames, see 43.41
Frequently asked questions
I build wooden stands for trade fairs: does this code apply, or is it the carpentry code 16.23.09?
Only if the stand is intended for conventions and trade fairs do you stay here. That is the sole distinction that matters: the classification separates the trade-fair stand from any other stand or wooden structure. If you manufacture non-fair stands, stage sets or other structural carpentry for construction, you move to 16.23.09.
I also install the stand at the venue for the client, in addition to building it: does the code change?
No, as long as the predominant activity is manufacturing the wooden stand. This code covers producers of the structure; assembling and fitting out the event are separate activities and must be classified independently. If you also build wooden stage sets that are not for trade fairs, those end up in 16.23.09.
I build wooden display corners for retail shops, not for trade fairs: is it the same code as for stands?
No. The stand covered here is the convention or trade-fair type — demountable and temporary. Fixed retail display furniture designed for a point of sale, such as permanent counters and display corners, is shop furniture and belongs in 31.00.13. The destination is what matters: trade fair or shop.