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
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.70Taglio, modellatura e finitura di pietre
- 23.70.30Frantumazione di pietre
Description
- crushing of stone not associated with mining and quarrying
Exclusion notes
Excluded from class 23.70:
- activities carried out by operators of quarries (e.g. production of rough cut stone), see 08.11
- production of millstones, abrasive stones and similar products, see 23.9
Frequently asked questions
I crush stones to produce chippings but I don't operate a quarry: should I use code 23.70.30 or an extraction code?
23.70.30, because it covers the crushing of stone that is not connected to quarrying operations. If the crushing is instead part of your own quarry, it follows the extraction code — for example 08.11.00. What matters is whether the activity is separate from extraction.
In addition to crushing, I cut and finish stone for flooring: do I stay in 23.70.30 or move to 23.70.10?
Usually 23.70.10, if the end product is a worked and finished stone. Code 23.70.30 covers crushing only, where the output remains granulate or chippings. If you saw and finish slabs or stone articles, the activity becomes 23.70.10.
I crush purchased stone and also produce crushed gravel and sand: is it all 23.70.30 or do I need the gravel code 08.12?
23.70.30 when you crush stone already extracted by others, outside your own quarry. The extraction of natural gravel and sand, together with on-site processing within a quarry, falls under 08.12.00. The boundary is whether the activity originates from a quarry or processes purchased material.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.70.30— Frantumazione di pietre e minerali vari non in connessione con l'estrazione(corrispondenza diretta)