ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 16.28.11— Fabbricazione di cornici(rimappatura complessa)
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
- 16INDUSTRIA DEL LEGNO E DEI PRODOTTI IN LEGNO E SUGHERO (ESCLUSI I MOBILI); FABBRICAZIONE DI ARTICOLI IN PAGLIA E MATERIALI DA INTRECCIO
- 16.2FABBRICAZIONE DI PRODOTTI IN LEGNO, SUGHERO, PAGLIA E MATERIALI DA INTRECCIO
- 16.29Fabbricazione di altri prodotti in legno, sughero, paglia e materiali da intreccio
- 16.29.40Laboratori di corniciai
Frequently asked questions
I make wooden frames for pictures and mirrors — should I use code 16.28.11 or the generic 16.28.19?
Use 16.28.11, because frames have their own dedicated code: wooden frames for artwork canvases, mirrors, and photographs. Other wooden articles that are not frames fall under the broader 16.28.19.
I also fit the mirror inside the frame — does that change the code?
No, as long as the product you manufacture is the wooden frame. This code covers frames for mirrors and photographs; processing mirror glass is a separate activity. If you also make other wooden items, consider using 16.28.19 alongside this one.
I gild and decorate unfinished frames I buy — I don't make them from scratch. Should I use 16.28.11 or a finishing code?
Usually 16.27.00 if you only finish and decorate frames made by others without manufacturing them yourself: gilding, varnishing, and surface finishing of wood fall under 16.27.00. This code (16.28.11) applies when you are the one who builds the wooden frame, even if you then finish it yourself.