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
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.6Fabbricazione di prodotti in calcestruzzo, cemento e gesso
- 23.66.0Fabbricazione di altri prodotti in calcestruzzo, cemento e gesso
- 23.66.01Fabbricazione di statue, bassorilievi e altorilievi, vasi e fioriere
Description
- manufacture of other articles of concrete, plaster or of compositions based on plaster, cement or artificial stone (e.g. statuary, bas- and haut-reliefs, vases, flowerpots)
Exclusion notes
Excluded from class 23.66:
- manufacture of precast concrete, cement or artificial stone articles for use in construction, see 23.61
Frequently asked questions
I make cast cement garden statues and flower pots: ATECO code 23.66.01 or marble working 23.70.20?
23.66.01 if the objects are cast or moulded in concrete, plaster, or artificial stone: statues, bas-reliefs, high-reliefs, vases, flower pots. This is a cast product, not carved stone. If you carve marble or natural stone, use 23.70.20.
My products are decorative cement flower pots and vases, no statues: do I still fall under 23.66.01 or the residual 23.66.09?
Yes, 23.66.01 — the code includes vases and flower pots alongside statues and reliefs. 23.66.09 covers other concrete, cement, and plaster products not classified elsewhere, such as artificial stone and ornamental plaster panels; for the decorative objects listed in .01, you stay on 23.66.09 only if they do not appear in the .01 list.
I cast prefabricated decorative fireplaces and chimney surrounds in concrete: is it 23.66.01 or another code?
No — prefabricated fireplaces have their own code. 23.66.01 is for statues, reliefs, vases, and flower pots. Prefabricated fireplaces in cement, concrete, or artificial stone belong to 23.61.02. You stay here for cast decorative objects, not for fireplaces.
I make plaster ceiling roses and ornamental mouldings: do they fall under 23.66.01 with statues?
No — plaster ornaments are not cast statues or reliefs. 23.66.01 lists statues, bas-reliefs, high-reliefs, vases, and flower pots. Ornamental plaster boards and panels, and similar decorative articles, fall under the residual code 23.66.09.