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
- 32Altre attività manifatturiere
- 32.1Fabbricazione di gioielleria, bigiotteria e articoli connessi
- 32.12Fabbricazione di gioielli e articoli simili
- 32.12.10Lavorazione di pietre preziose e semipreziose
Description
- production of worked pearls
- production of precious and semi-precious stones in the worked state, including the working of industrial quality stones and synthetic or reconstructed precious or semi-precious stones
- working of diamonds
Exclusion notes
Excluded from class 32.12:
- manufacture of non-metallic watch bands (e.g. fabric, leather, plastic, etc.), see 15.12
- manufacture of base metals clad with silver, gold or platinum, not further worked, see 24.41
- manufacture of statuettes and other ornaments of base metal plated with precious metal, see 25.99
- manufacture of watch cases, whether or not of precious metal, see 26.52
- manufacture of (non-precious) metal watch bands, see 32.13
- manufacture of imitation jewellery, whether or not plated with precious metal, see 32.13
- repair of jewellery, see 95.25
Frequently asked questions
I cut and work diamonds and precious stones but do not set jewellery — this code or goldsmithing?
This one. The cutting and shaping of precious and semi-precious stones, the cutting of diamonds and the production of worked pearls all fall under 32.12.10. When you set the stones into a piece of jewellery in precious metal, you move to goldsmithing 32.12.20.
I work synthetic and reconstructed stones for industrial use — does this still fall here?
Yes. The entry includes the working of stones for industrial use and of synthetic or reconstructed stones, in addition to natural ones. Imitation stones for costume jewellery combined with base metals instead belong under 32.13.00.
I cut and facet stones on behalf of jewellers who then set them — is my code this one or the goldsmith's?
This one. If you only cut, facet and work the stone, the reference is the cutting and shaping of precious stones, even when working on a contract basis. The jeweller who then sets that stone into a ring or necklace in precious metal uses goldsmithing 32.12.20. The key question is where your work ends: at the stone or at the finished piece.
I work pearls and string them onto finished necklaces — do I stay here or move to goldsmithing?
It depends on the final product. The production of worked pearls falls under this entry; but when you create a finished piece of jewellery with precious metal or precious-metal clasps, you move to goldsmithing 32.12.20. The worked pearl alone is this entry; the complete jewellery piece is not.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 32.12.20— Lavorazione di pietre preziose e semipreziose per gioielleria e per uso industriale(corrispondenza diretta)