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
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.6Fabbricazione di articoli di coltelleria e posateria, utensili e oggetti di ferramenta
- 25.63Fabbricazione di utensileria
- 25.63.1Fabbricazione di utensileria ad azionamento manuale e di parti intercambiabili per macchine utensili
- 25.63.11Fabbricazione di utensileria ad azionamento manuale
Description
- manufacture of hand tools (e.g. pliers, screwdrivers)
- manufacture of non-power-driven agricultural hand tools
- manufacture of saws
- manufacture of press tools
- manufacture of blacksmiths' tools (e.g. forges, anvils)
- manufacture of vices, clamps
Exclusion notes
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 25.63:
- manufacture of power-driven hand tools, see 28.24
- manufacture of ingot moulds, see 28.91
Frequently asked questions
I produce pliers, screwdrivers, and hand saws — is that ATECO code 25.63.11 or the machine tool parts code?
Yes, hand-operated tools — pliers, screwdrivers, saws, vices, non-motorised agricultural tools, and blacksmith's tools — belong under 25.63.11. If instead you produce drill bits, milling cutters, and interchangeable blades that are fitted to a machine, the code is 25.63.12.
I make portable electric tools such as drills and screwdrivers — do I still fall under 25.63.11?
No. A tool with its own motor — such as a portable drill or power screwdriver — falls under 28.24.00. Code 25.63.11 applies only to hand-operated tools with no motor.
I produce hoes, spades, and hand-operated agricultural tools — code 25.63.11 or agricultural machinery?
Yes, non-motorised hand-operated agricultural tools fall under 25.63.11, together with blacksmith's tools such as forges and anvils. When the implement has a motor or is a proper agricultural machine, it leaves this code and follows the machinery classification.
I make hand saws and also the replacement blades for those saws — does everything go under 25.63.11?
It depends on the part. A complete hand saw belongs under 25.63.11, but the interchangeable blades that are fitted to the tool — including cutting blades for machines — go under 25.63.12.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 25.73.11— Fabbricazione di utensileria ad azionamento manuale(corrispondenza diretta)