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
- 24Fabbricazione di metalli di base
- 24.20Fabbricazione di tubi, condotti, profilati cavi e relativi raccordi in acciaio
- 24.20.10Fabbricazione di tubi, condotti, profilati cavi non saldati e relativi raccordi in acciaio
Description
- manufacture of seamless tubes and pipes of circular or non-circular cross section and of blanks of circular cross section, for further processing, by hot rolling, hot extrusion or by other hot processes of an intermediate product, which can be a bar or a billet obtained by hot rolling or continuous casting
- manufacture of precision and non-precision seamless tubes and pipes from hot-rolled or hot-extruded blanks by further processing, by cold drawing or cold rolling of tubes and pipes of circular cross section and by cold drawing only for tubes and pipes of non-circular cross section and hollow profiles
Exclusion notes
Excluded from class 24.20:
- manufacture of seamless tubes and pipes of steel by centrifugally casting, see 24.52
Frequently asked questions
I produce seamless steel tubes by cold drawing: code 24.20.10 or the welded tubes code 24.20.20?
24.20.10. This heading covers seamless tubes and pipes — precision and non-precision — obtained from hot-rolled or extruded blanks and then cold-drawn or cold-rolled. The deciding factor is the absence of a weld. If the tube is formed from strip and welded longitudinally or spirally, use 24.20.20.
I make fittings for steel tubes: do they fall under 24.20.10 or does it depend on the tube type?
Usually 24.20 based on the tube type. Code 24.20.10 includes fittings for seamless tubes; flanges and fittings for welded tubes are listed instead under the welded subcategory 24.20.20. Follow the technology of the tube the fittings are matched to.
I produce seamless steel tubes by centrifugal casting: is it 24.20.10 or foundry 24.52?
Usually 24.52, if the tube is made by centrifugal casting in a foundry. The manufacture of seamless steel tubes and pipes by centrifugal casting is explicitly listed under steel casting: 24.52.00. Code 24.20.10 applies to seamless tubes obtained by hot rolling or extrusion and then cold drawing.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 24.20.10— Fabbricazione di tubi e condotti senza saldatura(corrispondenza diretta)