C-18 ATECO Code Printing and Reproduction of Recorded Media
Division 18 covers printing activities and reproduction of recorded media: print shops, newspaper and advertising material printing, bookbinding, pre-press work and duplication of CDs, DVDs and software. Since the work is predominantly manual, anyone opening a VAT number under a code 18.xx almost always ends up in the INPS Artigiani scheme. Under the flat-rate regime the profitability coefficient is 67%, as applied to manufacturing activities.
- ATECO 2025 codes
- 5
- Flat-rate eligible
- 5 of 5
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
Does a print shop fall under the INPS Artigiani scheme or the Gestione Separata?
Printing activities in division 18, such as code 18.12.00, are classed as artisan because of the predominance of manual work, so the correct enrolment is in the INPS Artigiani scheme. In 2025 a fixed contribution of around €4,460 is due up to an income of €18,555, plus 24% on the excess. The Gestione Separata applies instead to professionals without their own pension fund, which does not apply here.
What profitability coefficient applies to printing under the flat-rate regime?
For division 18 codes the coefficient is 67%, the same as other manufacturing activities. On receipts of €30,000 the gross taxable base is therefore €20,100, from which INPS contributions paid are deducted before applying the substitute tax of 15% (or 5% in the first five years if the requirements are met). The remaining 33% is treated as a flat-rate expense and does not need to be documented. You can calculate your taxes with your own figures.
Can I open a print shop under the flat-rate regime?
Yes, provided annual revenue stays below €85,000 and the other requirements are met, such as not exceeding €20,000 in payroll and contractor costs. Bear in mind, however, that printing requires equipment that is often expensive: under the flat-rate regime you cannot deduct purchases or reclaim VAT, so with significant investment the standard regime may work out better. It is worth comparing both scenarios before deciding.