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
- 25.1Fabbricazione di elementi da costruzione in metallo
- 25.11.00Fabbricazione di strutture metalliche e di parti di strutture metalliche
Description
- manufacture of metal frameworks or skeletons for construction and parts thereof (towers, lattice masts, trusses, bridges, bridge sections, etc.)
- manufacture of equipment for scaffolding, shuttering, propping or pit-propping
- manufacture of industrial frameworks in metal (frameworks for blast furnaces, lifting and handling equipment, etc.)
- manufacture of prefabricated buildings mainly of metal:
- site huts, modular exhibition elements, etc.
- manufacture of metal frameworks for tensile structures
- manufacture of metal frameworks for greenhouses
- manufacture of greenhouses predominantly made of metal
- manufacture of supporting structures of metal (e.g. for lights or loudspeakers)
Exclusion notes
- manufacture of greenhouses predominantly made of wood, see 16.23.09
- manufacture of greenhouses predominantly made of plastics, see 22.24.09
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 25.11:
- manufacture of greenhouses predominantly made of wood, see 16.23
- manufacture of greenhouses predominantly made of plastics, see 22.24
- manufacture of parts for marine or power boilers, see 25.21
- manufacture of metal casks, drums, cans, pails, boxes etc. of a kind normally used for carrying and packing of goods, of a capacity not exceeding 300 litres, see 25.91, 25.92
- manufacture of tins and cans for food products, collapsible tubes and boxes, see 25.92
- manufacture of assembled railway track fixtures, see 25.99
- manufacture of coachwork, see 29.20
- manufacture of sections of ships, see 30.11, 30.13
Frequently asked questions
A metalwork shop making industrial sheds, beams, and trusses: ATECO code 25.11.00 or site-installation work?
25.11.00 if you manufacture frames, beams, trusses, bridges, industrial frameworks, and prefabricated metal buildings. This code covers the production of structures, not on-site assembly and erection work. If your main activity is windows and door frames, use 25.12.10 instead.
I manufacture metal greenhouses and tensile structures: does this fall under 25.11.00 or under wood and plastic codes?
I manufacture metal scaffolding, formwork, and shoring for construction sites: 25.11.00 or an equipment-hire code?
25.11.00 if you manufacture metal scaffolding, formwork, and shoring: the code lists them explicitly among metal structures. Hiring out or erecting that equipment on site are activities distinct from manufacturing. If your product is metal doors, windows, or gates instead, the code is 25.12.10.
I weld structural beams and then powder-coat them in-house: is all of this covered by 25.11.00?
Yes — welding the structure and applying the final coating remain within 25.11.00 when they are part of manufacturing the piece. Coating or galvanising third-party parts on a subcontract basis is a separate metal-treatment activity. Hot forging and hot stamping of semi-finished products, however, fall under 25.40.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 25.11.00— Fabbricazione di strutture metalliche e parti assemblate di strutture(corrispondenza diretta)