ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 32.12.10— Lavorazione di pietre preziose e semipreziose(corrispondenza diretta)
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 INDUSTRIE MANIFATTURIERE
- 32.1FABBRICAZIONE DI GIOIELLERIA, BIGIOTTERIA E ARTICOLI CONNESSI; LAVORAZIONE DELLE PIETRE PREZIOSE
- 32.12Fabbricazione di oggetti di gioielleria e oreficeria e articoli connessi
- 32.12.20Lavorazione di pietre preziose e semipreziose per gioielleria e per uso industriale
Frequently asked questions
I am a goldsmith making gold rings and necklaces with stone settings — is this the right code?
Yes. Jewellery in precious metals or metal-clad materials, goldsmith's articles, personalised engraving and stone setting all fall under 32.12.20. The working of the stone alone, without the jewellery, is instead classified under 32.12.10.
I sell jewellery with crystals and plated metal — goldsmithing or costume jewellery?
Usually costume jewellery. When the piece does not use precious metals or genuine stones, the reference is costume jewellery 32.13.00. Entry 32.12.20 requires precious metals — even only as a coating — or precious and semi-precious stones.
I make bespoke jewellery but also repair rings and necklaces brought in by customers — does it all go under this code?
No. Manufacturing jewellery belongs here, but the repair of jewellery and watches is a separate activity classified under 95.25.00. If your workshop regularly both makes and repairs jewellery, keep both codes, with the predominant one as your primary.
I work solely as an engraver — I engrave names and dates on gold rings and medals for other jewellers — does this fall here?
Yes. Personalised engraving of precious-metal objects falls within goldsmithing alongside jewellery manufacture, even when working on a contract basis. If, on the other hand, you only cut or facet stones — with no precious-metal component — the reference is the working of precious stones 32.12.10.