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
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.1Fabbricazione di vetro e di prodotti in vetro
- 23.12.00Lavorazione e trasformazione del vetro piano
Description
- shaping and processing of flat glass sheets (e.g. bending, engraving, laminating, tempering)
- manufacture of bent, edgeworked, engraved, drilled or enamelled glass sheets or profiles
- manufacture of toughened or laminated safety glass
- manufacture of glass mirrors
- manufacture of multiple-walled insulating glass and units of glass
- manufacture of coated glass
- surface treatment of flat glass
Exclusion notes
Excluded from class 23.12:
- printing onto glass, see 18.12
- manufacture of vehicle mirrors, see 29.32
Frequently asked questions
Cutting and tempering glass sheets: ATECO code 23.12.00 or flat glass production 23.11.00?
Usually 23.12.00. Anyone who starts from already-produced sheets and bends, tempers, laminates, engraves, or transforms them into double-glazed units and mirrors is processing flat glass. If instead you melt the raw material and produce the rough sheet from a furnace, that is 23.11.00. For hand-blown artistic glass, use 23.15.10.
I make and install glazed window units: does 23.12.00 apply even if I do on-site installation?
Only if your main activity is transforming the sheets. ATECO code 23.12.00 covers the processing of flat glass (cutting, tempering, double glazing). On-site installation of window frames and glazing is specialist construction work and falls under construction codes; for doors and windows made of other materials, see the classes in division 22, such as 22.23.00 for plastic ones.
I make custom mirrors by silvering flat glass sheets: ATECO code 23.12.00 or hollow glass 23.13.00?
23.12.00. A mirror starts from a flat glass sheet that is cut and surface-treated, so it stays here alongside safety glass, double-glazed units, and coated glass. If the object is a container such as a bottle or a drinking glass, you are dealing with hollow glass and should use 23.13.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.12.00— Lavorazione e trasformazione del vetro piano(diviso in più codici)