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
- 23.11.00Fabbricazione di vetro piano
Description
- manufacture of flat glass (e.g. cast, rolled, drawn or blown), surface ground or polished glass in sheets and sheets of float glass, opacified, flashed or having an absorbent, reflecting or non-reflecting layer, including wired, coloured throughout the mass, or tinted flat glass
- shaping and processing done as part of the manufacturing process
Exclusion notes
Excluded from class 23.11:
- shaping and processing of flat glass sheets (e.g. bending, engraving, laminating, tempering), see 23.12
Frequently asked questions
I produce float glass sheets — is the ATECO code for flat glass manufacture or glass processing?
Use this code if you manufacture flat glass from raw materials: fused, rolled, drawn, or blown glass, float glass sheets, glass coloured throughout the mass, or glass with reflective coatings. This is primary production. When you take those sheets and convert them into toughened, laminated, or insulating glass, you move to 23.12.00.
I make flat glass — how do I distinguish it from hollow glass manufacture such as bottles and drinking glasses?
I make insulating glass units, toughened glass, and bespoke mirrors — is the ATECO code for flat glass manufacture or glass processing?
No, those do not belong here. Insulating glass units, toughened or laminated glass, and mirrors are produced by transforming already-manufactured sheets, so the correct code is flat glass processing and transformation 23.12.00. This code only applies if you manufacture the base sheet from raw materials.
I produce tinted glass and glass with a reflective coating as part of the sheet manufacturing process — does that fall under this code?
Yes, here: flat glass coloured throughout the mass, opacified, or with an absorbent, reflective, or anti-reflective coating falls under this code, because the colouring and coating are part of the sheet manufacturing process. If instead you apply that treatment to sheets already produced by others, the reference is glass processing 23.12.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.11.00— Fabbricazione di vetro piano(corrispondenza diretta)