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
- 23.70.20Lavorazione artistica di marmo e di altre pietre affini
Description
- cutting, shaping and finishing of stone, e.g. for use in cemeteries
- manufacture of statues, other than artistic originals
- mosaic works
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 make marble headstones and funerary monuments: ATECO code artistic stoneworking 23.70.20 or stone cutting 23.70.10?
23.70.20. The cutting and finishing of stone for funerary monuments is explicitly listed here, alongside non-original artistic statues and mosaic work. If you cut slabs for flooring, cladding, or construction, use 23.70.10.
I make marble statues: does 23.70.20 include original works of art?
Only non-original statues. The code covers the manufacture of statues excluding original artistic works, which are a creative activity rather than stone manufacturing. If you cast statues and flower pots in cement or artificial stone, use 23.66.01.
I compose marble mosaics and inlay work for floors and wall cladding: is it 23.70.20 or stone cutting 23.70.10?
23.70.20. Mosaic work is explicitly listed under this code, alongside funerary monuments and non-original statues. If you cut and finish plain slabs for flooring and cladding without mosaic composition, the activity is 23.70.10.
To make headstones I start by crushing the marble chips myself: does that crushing stay under 23.70.20?
No — crushing as a stand-alone activity has a different code. 23.70.20 works stone into monuments, headstones, and mosaics. The sole reduction of stone to chippings or granules, not connected to quarrying, is 23.70.30. You stay here for the finishing of the monument.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.70.20— Lavorazione artistica del marmo e di altre pietre affini, lavori in mosaico(corrispondenza diretta)