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
- 20Fabbricazione di prodotti chimici
- 20.5Fabbricazione di altri prodotti chimici
- 20.59Fabbricazione di altri prodotti chimici n.c.a.
- 20.59.9Fabbricazione di altri prodotti chimici vari n.c.a.
- 20.59.99Fabbricazione di tutti gli altri prodotti chimici vari n.c.a.
Description
- manufacture of photographic plates, films, sensitised paper and other sensitised unexposed materials
- manufacture of chemical preparations for photographic uses
- manufacture of gelatine and its derivatives
- manufacture of various chemical products:
- peptones, peptone derivatives, other protein substances and their derivatives n.e.c.
- chemically modified oils and fats
- materials used in the finishing of textiles and leather
- powders and pastes used in soldering, brazing or welding
- substances used to pickle metal
- prepared additives for cements
- activated carbon, lubricating oil additives, prepared rubber accelerators, catalysts and other chemical products for industrial use
- anti-knock preparations, antifreeze preparations
- liquids for hydraulic transmission
- composite diagnostic or laboratory reagents
- fuel additives, e.g. based on ethyl tertiary-butyl ether (ETBE) and methyl tertiary-butyl ether (MTBE)
- manufacture of liming agents
- manufacture of writing and drawing ink
Exclusion notes
Excluded from class 20.59:
- manufacture of synthetic aromatic products, see 20.14
- manufacture of printing ink, see 20.30
- manufacture of perfume and toilet preparations, see 20.42
- manufacture of liquid biofuels, see 20.51
Frequently asked questions
I produce laboratory reagents and technical gelatines — do I fall under this residual chemical code or a pharmaceutical one?
Here, if these are generic chemical preparations: compound reagents for diagnostics and laboratory use, gelatines and their derivatives, additives, activated carbons, antifreeze products. This code covers miscellaneous chemicals not classified elsewhere. If instead you manufacture active pharmaceutical ingredients, everything moves to 21.10.00.
I make additives for cement and for fuels — should I use the miscellaneous chemicals ATECO code or something more specific?
Yes, prepared additives for cements, fuel additives, and lubricating oil additives all fall under this miscellaneous chemicals residual category. There is no more targeted code for them, so they end up here. Glues and adhesives, however, have their own dedicated entry at 20.59.20.
I produce photographic film and unexposed sensitised paper — is the ATECO code miscellaneous chemicals or photography?
Here. The activities include photographic plates, film, sensitised paper, and chemical preparations for photographic use: this is miscellaneous chemicals, not a photographic service. If instead you produce aromatic essences and essential oils, the dedicated entry is 20.59.30, and glues have their own at 20.59.20.
I make finishing preparations for textiles and leather — do I fall under this residual chemical code or a textile-processing one?
Here, if you produce the chemical preparation used for finishing, because this code focuses on the auxiliary materials themselves, not their application. If instead your business is applying those treatments — finishing and enhancing fabrics — that is a textile processing activity under division 13 and does not belong to this chemical category.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025:
- 20.59.20— Fabbricazione di prodotti chimici organici ottenuti da prodotti di base derivati da processi di fermentazione o da materie prime vegetali(unito da più codici)
- 20.59.40— Fabbricazione di prodotti chimici vari per uso industriale (inclusi i preparati antidetonanti e antigelo)(unito da più codici)
- 20.59.60— Fabbricazione di prodotti ausiliari per le industrie tessili e del cuoio(unito da più codici)
- 20.59.10— Fabbricazione di prodotti chimici per uso fotografico(unito da più codici)
- 20.59.30— Trattamento chimico degli acidi grassi(unito da più codici)
- 20.59.50— Fabbricazione di prodotti chimici impiegati per ufficio e per il consumo non industriale(unito da più codici)
- 20.59.70— Fabbricazione di prodotti elettrochimici (esclusa produzione di cloro, soda e potassa) ed elettrotermici(unito da più codici)
- 20.59.90— Fabbricazione di altri prodotti chimici nca(rimappatura complessa)