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
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.1Fabbricazione di vetro e di prodotti in vetro
- 23.15Fabbricazione e lavorazione di altro vetro incluso il vetro per usi tecnici
- 23.15.10Lavorazione di vetro a mano e a soffio artistico
Description
- manufacture of glassware used in imitation jewellery
- manufacture of glass figurines
Exclusion notes
Excluded from class 23.15:
- manufacture of optical elements optically worked, see 26.70
- manufacture of syringes and other medical laboratory equipment, see 32.50
Frequently asked questions
I work Murano glass by blowing: ATECO code 23.15.10 or hollow glass 23.13.00?
23.15.10 if you hand-make figurines, beads, and jewellery components using blowing or manual techniques. Mass industrial production of bottles and drinking glasses belongs in 23.13.00. The dividing line is artistic hand technique versus industrial technique.
I make glass beads and components for jewellery: does 23.15.10 apply or is it costume jewellery?
Only if you yourself produce the hand-worked glass. ATECO code 23.15.10 covers glass used in costume jewellery and glass figurines. The final assembly of jewellery and costume jewellery using those components is a separate activity, classified under jewellery and related articles in division 32.
I create stained-glass windows and glass mosaics by hand-cutting sheets: ATECO code 23.15.10 or 23.12.00?
Usually no, it is not 23.15.10. This code covers figurines and objects hand-modelled or blown, not flat sheet. Anyone who cuts, engraves, and assembles flat glass sheets — even in a craft setting — is processing flat glass and falls under 23.12.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.19.20— Lavorazione di vetro a mano e a soffio artistico(corrispondenza diretta)