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
- 22Fabbricazione di prodotti in gomma e in materie plastiche
- 22.2Fabbricazione di prodotti in materie plastiche
- 22.25.00Lavorazione e finitura di prodotti in materie plastiche
Description
- processing of plastics (e.g. by cutting, chamfering, turning, milling, drilling, threading by computer numerical control (CNC) or other machineries)
- bending, gluing and welding of plastic materials
- processing of plastic surfaces (e.g. by engraving, sandblasting, microblasting, polishing)
- coating of plastic surfaces (e.g. painting, varnishing and metallisation of plastics)
- cladding of metal pipes with plastics
- embedding of metal pipes with polyurethane foam and encasing with a plastic pipe (e.g. for steam and hot water supply services)
- welding of plastic tanks and pipes
- metal coating of plastics
Exclusion notes
Excluded from group 22.2:
- production of plastic parts or accessories, which are suitable for use solely or principally for motor vehicles, see 29.3
Excluded from class 22.25:
- plastic coating of metal surfaces, see 25.51
Frequently asked questions
I process plastic for third parties using CNC cutting and painting — is the ATECO code for plastic processing or semi-finished plastic production?
Use this code if you work and finish plastic parts, including those belonging to others: CNC cutting, milling, drilling, bending, bonding, welding, engraving, sandblasting, painting, and surface metallisation. This is processing, not material production. If you produce the base semi-finished materials such as sheets and tubes yourself, use 22.21.00.
I metallise and coat plastic surfaces — does this fall here or under metal treatment?
Yes, here: coating and metallising plastic surfaces, and coating metal pipes with plastic, both fall under this processing code. The key is that it is plastic being processed. If you manufacture finished plastic goods such as tableware and household items, the reference is 22.26.99.
I injection-mould plastic parts from my own material and sell them as finished products — is the ATECO code for plastic processing or product manufacturing?
I only engrave and sandblast plastic parts brought in by customers — does that count as third-party plastic processing?
Yes, here: engraving, sandblasting, CNC cutting, milling, and drilling on plastic parts — even those belonging to others — are processing and finishing operations. What matters is that you are working on an existing piece without producing the material yourself. If you produce the base semi-finished materials such as sheets and tubes, the reference is 22.21.00.