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
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.1Fabbricazione di vetro e di prodotti in vetro
- 23.13.00Fabbricazione di vetro cavo
Description
- manufacture of bottles and other containers of glass or crystal
- manufacture of drinking glasses, glassware for table or kitchen purposes and other domestic glass or crystal articles
- manufacture of glass inners for vacuum vessels
- cutting or otherwise decorating drinking glasses
Exclusion notes
Excluded from class 23.13:
- printing onto glass, see 18.12
- manufacture of glass toys, see 32.40
Frequently asked questions
I produce glass bottles and drinking glasses: ATECO code 23.13.00 or flat glass 23.12.00?
I buy plain drinking glasses and decorate them with engravings: does 23.13.00 still apply?
Yes. Cutting and decorating drinking glasses falls under 23.13.00 as an activity related to the production of hollow glass. If the object is made entirely by hand or blown in an artistic way, it shifts to 23.15.10.
I produce small glass jars for preserves and jam: does 23.13.00 apply?
Yes. Jars and glass containers for food products are packaging hollow glass and belong in 23.13.00, just like bottles and flasks. If instead you make graduated laboratory glassware or pharmaceutical vials, that is technical glass and falls under 23.15.90.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.13.00— Fabbricazione di vetro cavo(corrispondenza diretta)