Tax Democracy

ATECO code 25.73.11

Manufacture of hand-operated tools

FABBRICAZIONE DI UTENSILERIA AD AZIONAMENTO MANUALE

ATECO code25.73.11

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 25.63.11Fabbricazione di utensileria ad azionamento manuale(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 25FABBRICAZIONE DI PRODOTTI IN METALLO (ESCLUSI MACCHINARI E ATTREZZATURE)
  • 25.7FABBRICAZIONE DI ARTICOLI DI COLTELLERIA, UTENSILI E OGGETTI DI FERRAMENTA
  • 25.73Fabbricazione di utensileria
  • 25.73.1Fabbricazione di utensileria ad azionamento manuale; parti intercambiabili per macchine utensili
  • 25.73.11Fabbricazione di utensileria ad azionamento manuale

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.

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