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
- 16Produzione e lavorazione del legno e dei prodotti a base di legno e sughero, esclusi i mobili; fabbricazione di articoli in paglia e materiale da intreccio
- 16.1Taglio e piallatura del legno; lavorazione e finitura del legno
- 16.12.00Lavorazione e finitura del legno
Description
- activities mostly carried out on a fee or contract basis:
- boring, turning, milling, broaching, levelling, grinding, polishing, splicing, etc., of wood
- drying of wood
- impregnation or chemical treatment of wood
- treatment of wood in the rough with paint, stains or other preservatives
- other activities of processing and finishing of wood
Exclusion notes
Excluded from division 16:
- manufacture of furniture, see 31.00
- installation of wooden fittings, and so on, see 43.32, 43.33, 43.35
Excluded from class 16.12:
- manufacture of unassembled wooden flooring, see 16.11
- coating, impregnation or chemical treatment of wooden products, see 16.27
- disinfection and extermination services in buildings etc., see 81.23
- reupholstering, refinishing and repairing of furniture, see 95.24
Frequently asked questions
I dry and impregnate wood for other companies: is the code 16.12.00?
Yes. Code 16.12.00 covers wood finishing operations carried out mainly on a contract basis: turning, milling, sanding, drying, impregnation and chemical treatment, and painting of rough wood. If instead you yourself saw and plane the raw timber, the code is 16.11.00.
We treat and paint rough timber: 16.12.00 or a joinery code?
Usually 16.12.00 if your work is the treatment and finishing of wood as a material. When you manufacture finished products for construction (doors, window frames, worked beams), you move into structural carpentry 16.23.09. Here you are not producing a finished item — you are treating the wood.
We varnish and lacquer already-made wooden furniture and objects for third parties: 16.12.00 or 16.27.00?
Usually 16.27.00 when you are finishing already-built wooden products. Varnishing, polishing and waxing of manufactured wood items is the finishing of wood products 16.27.00. Code 16.12.00 works on wood as a raw material (drying, impregnation, treatment), not on the finished object. The distinction is whether you are treating the wood or the product.
In addition to wood treatment I also make plywood and panels: does 16.12.00 cover panels?
Not for panels. Plywood, particleboard, MDF, OSB and veneer sheets fall under 16.21.00. Code 16.12.00 is the working and finishing of wood as such, often on a contract basis. When the product becomes a panel, you have a different heading.