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
- 24Fabbricazione di metalli di base
- 24.3Fabbricazione di altri prodotti della prima trasformazione dell'acciaio
- 24.32.00Laminazione a freddo di nastri
Description
- manufacture of coated or uncoated flat rolled steel products in coils or in straight lengths of a width less than 600 mm by cold re-rolling of hot-rolled flat products or of steel rods
Exclusion notes
Excluded from class 24.32:
- manufacture of coated or uncoated flat-rolled steel products in coils or in straight lengths of a width of 600 mm or more by cold re-rolling of hot-rolled flat products or of steel rods, see 24.10
Frequently asked questions
I cold re-roll steel strip less than 600 mm wide: code 24.32 or steel production 24.10?
24.32. Cold re-rolling of flat products in coil or bar form with a width below 600 mm falls precisely under this heading. Above 600 mm, cold re-rolling of wide flat products falls under basic steelmaking 24.10.00. The width of the strip decides.
After rolling the strip I bend it into profiles: do I stay in 24.32 or move to cold roll-forming 24.33.01?
Usually 24.33.01 if the output is an open profile or a profiled sheet formed by bending. Code 24.32 stops at the cold re-rolling of flat strip. Once you deform or bend the flat product into sections, the activity becomes 24.33.01.
I cold re-roll narrow strip and then coat or galvanise it: is it still 24.32 or does the code change?
Yes, it remains 24.32. The heading covers cold re-rolled flat products, coated or uncoated, in coil or bar form under 600 mm wide. Coating the strip does not change the code. If instead the product is round wire cold-drawn from wire rod, the activity is 24.34.00: flat strip stays here, wire goes there.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 24.32.00— Laminazione a freddo di nastri(corrispondenza diretta)