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
- 24.20.20Fabbricazione di tubi, condotti, profilati cavi saldati e relativi raccordi in acciaio
Description
- manufacture of welded tubes and pipes of an external diameter exceeding 406,4 mm, cold formed from hot-rolled flat products and longitudinally or spirally welded
- manufacture of welded tubes and pipes of an external diameter of 406,4 mm or less of circular cross section by continuous cold or hot forming of hot- or cold-rolled flat products and longitudinally or spirally welded and of non-circular cross section by hot or cold forming into shape from hot- or cold- rolled strip longitudinally welded
- manufacture of welded precision tubes and pipes of an external diameter of 406,4 mm or less by hot or cold forming of hot or cold rolled strip and longitudinally welded delivered as welded or further processed, by cold drawing or cold rolling or cold formed into shape for tube and pipe of non-circular cross section
- manufacture of flat flanges and flanges with forged collars by processing of hot-rolled flat products of steel
- manufacture of butt-welding fittings (e.g. elbows and reductions), by forging of hot-rolled seamless tubes of steel
- threaded and other tube or pipe fittings of steel
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 make welded tubes from rolled strip and also flanges: code 24.20.20 or the seamless tubes code 24.20.10?
24.20.20. This heading covers longitudinally or spirally welded tubes and pipes, flat and collar-forged flanges, and butt-welding fittings. What counts is the weld. If the tube is seamless — obtained by cold drawing or rolling — it is 24.20.10.
I produce only threaded fittings and flanges for steel tubes: does that fall under 24.20.20?
Yes, the heading includes threaded fittings, flanges, and butt-welding fittings in steel. This is an activity within the same category as welded tubes. If instead you cold-bend profiles or strip for other uses, the activity is cold roll-forming 24.33.01.
I spirally weld large-diameter pipeline tubes starting from coil: does producing the coil also fall under 24.20.20 or does it remain basic steelmaking?
The tube welding is 24.20.20, but producing the coil is not part of this activity. The production of flat-rolled products — strip and plate used as starting material — is basic steelmaking under 24.10.00. This heading covers the forming and welding of flat material into a tube, whether longitudinal or spiral.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 24.20.20— Fabbricazione di tubi e condotti saldati e simili(corrispondenza diretta)