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
- 16Produzione e lavorazione del legno e dei prodotti a base di legno e sughero, esclusi i mobili; fabbricazione di articoli in paglia e materiale da intreccio
- 16.2Fabbricazione di prodotti in legno, sughero, paglia e materiali da intreccio
- 16.27.00Finitura di prodotti in legno
Description
- process of refining or protecting wooden surfaces, (for example, coating, impregnating, finishing, polishing, buffing, oiling, waxing, bleaching, staining, painting or varnishing of wooden products)
Exclusion notes
Excluded from division 16:
- manufacture of furniture, see 31.00
- installation of wooden fittings, and so on, see 43.32, 43.33, 43.35
Excluded from class 16.27:
- reupholstering, refinishing and repairing of furniture, see 95.24
Frequently asked questions
Painting and impregnation of wooden items on behalf of third parties: is this the right code?
Yes. Coating, impregnation, polishing, oiling, waxing, bleaching and varnishing of wood products are exactly the activities covered by this code. If instead you manufacture the item yourself, you classify under the manufacturing heading — for example carpentry under 16.23.09.
I finish raw furniture that arrives unfinished from a furniture factory: does 16.27 apply?
Yes, if you only finish the wood surface without manufacturing the piece of furniture. This code covers only the treatment of the wooden product; those who manufacture the furniture use a code from the furniture division, and those who make only frames fall under 16.28.11.
I dry and impregnate rough timber boards, not finished products: is that 16.27?
No. When you treat wood that is still raw — such as drying, seasoning and impregnating boards and semi-finished stock on a contract basis — you fall under 16.12.00. This code applies to finishing an already-manufactured wooden product: oiling, waxing, bleaching and varnishing of the finished item.