Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.6Fabbricazione di prodotti in calcestruzzo, cemento e gesso
- 23.61.0Fabbricazione di prodotti in calcestruzzo per l'edilizia
- 23.61.01Fabbricazione di tubi prefabbricati in calcestruzzo per acqua potabile
Description
- manufacture of prefabricated concrete pipes for drinking water
Exclusion notes
Excluded from class 23.61:
- manufacture of other articles of concrete, cement and plaster not for use in construction, see 23.66
Frequently asked questions
I produce concrete pipes for water mains: code 23.61.01 or generic prefabricated elements 23.61.03?
23.61.01 when the prefabricated concrete pipes are intended for drinking water — this is the dedicated code. Pipes and other prefabricated elements for general construction use, including conduits for wastewater and stormwater, fall under 23.61.03.
My concrete pipes are for sewers, not drinking water: do I still use 23.61.01?
No. Code 23.61.01 is specific to drinking water. Pipes for sewers, wastewater, and stormwater are classified under prefabricated elements for water management, code 23.61.03.
I produce pipes and conduits in fired clay, not concrete: code 23.61.01 or terracotta products 23.32.00?
Neither applies to fired-clay drinking-water pipes. Code 23.61.01 covers only concrete pipes intended for drinking water. Ceramic and fired-clay pipes and conduits for construction follow the structural clay products code, 23.32.00.