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
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.40.00Fucinatura e formatura dei metalli e metallurgia delle polveri
Description
- forging, pressing, stamping and roll-forming of metal
- production of metal objects directly from metal powders by heat treatment (sintering) or under pressure, i.e. powder metallurgy
- subsequent trimming or descaling of the metal, without any further processing
Exclusion notes
Excluded from division 25:
- specialised repair and maintenance activities of fabricated metal products, machinery and equipment, see 33.1
- specialised installation of manufactured goods produced in this division in buildings (e.g. central heating boilers), see 43.22
Excluded from class 25.40:
- production of metal powder, see 24.10, 24.4
Frequently asked questions
I carry out metal stamping and forging on a subcontract basis: ATECO code 25.40.00 or general metal machining?
Usually 25.40.00 if the process is forging, pressing, stamping, or roll-forming — i.e. shaping metal by deformation. If instead you remove material by turning, milling, or grinding, the correct code is 25.53.00. Sintering of objects from metal powders also falls here.
I produce parts by sintering metal powders: is this powder metallurgy 25.40.00 or casting?
I carry out roll-forming and drawing of metal sections: does this fall under 25.40.00 or primary metal transformation?
It depends on the stage of the production chain. Roll-forming metal by deformation is among the activities of 25.40.00, but cold-drawing of wire — which is a primary metal transformation — falls under 24.34.00. The question is whether you start from rod to produce a semi-finished product or whether you forge a shaped component.
I forge custom components that I then sell as structural metalwork parts: do I stay in 25.40.00 or move to metal structures?
Usually 25.40.00 if you sell the forged piece, since forging and stamping are the core of this code. When the finished product is instead an assembled load-bearing structure or frame, the code becomes 25.11.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 25.50.00— Fucinatura, imbutitura, stampaggio e profilatura dei metalli; metallurgia delle polveri(corrispondenza diretta)