C-23 ATECO Code Manufacture of Other Non-Metallic Mineral Products
Division 23 brings together those who manufacture and process products derived from non-metallic minerals: flat and hollow glass, glass fibres, hand-blown artistic glass, ceramic tiles and sanitary ware, bricks and roof tiles, refractory products, lime, cement and plaster. These codes cover both industrial plants and small workshops such as glaziers and ceramicists. For tax purposes these are manufacturing activities: under the flat-rate regime the profitability coefficient is 67% and enrolment is almost always in the INPS Artigiani scheme.
- ATECO 2025 codes
- 34
- Flat-rate eligible
- 34 of 34
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
23.11.00Manufacture of flat glassFlat-rate67%23.12.00Shaping and processing of flat glassFlat-rate67%23.13.00Manufacture of hollow glassFlat-rate67%23.14.00Manufacture of glass fibresFlat-rate67%23.15.10Artistic hand and mouth-blown glassworkingFlat-rate67%23.15.90Other manufacture and processing of glass, including technical glasswareFlat-rate67%23.20.00Manufacture of refractory productsFlat-rate67%23.31.00Manufacture of ceramic tiles and flagsFlat-rate67%23.32.00Manufacture of bricks, tiles and construction products in baked clayFlat-rate67%23.41.00Manufacture of ceramic household and ornamental articlesFlat-rate67%23.42.00Manufacture of ceramic sanitary fixturesFlat-rate67%23.43.00Manufacture of ceramic insulators and insulating fittingsFlat-rate67%23.44.00Manufacture of other technical and industrial ceramic productsFlat-rate67%23.45.00Manufacture of other ceramic productsFlat-rate67%23.51.00Manufacture of cementFlat-rate67%23.52.10Manufacture of limeFlat-rate67%23.52.20Manufacture of plasterFlat-rate67%23.61.01Manufacture of prefabricated concrete pipes for drinking waterFlat-rate67%23.61.02Manufacture of prefabricated concrete chimneys and fireplacesFlat-rate67%23.61.03Manufacture of prefabricated concrete elements for constructionFlat-rate67%23.61.04Manufacture of prefabricated concrete structures for constructionFlat-rate67%23.61.09Manufacture of concrete products for construction purposes n.e.c.Flat-rate67%23.62.00Manufacture of plaster products for construction purposesFlat-rate67%23.63.00Manufacture of ready-mixed concreteFlat-rate67%23.64.00Manufacture of mortarsFlat-rate67%23.65.01Manufacture of products from plant-based materials agglomerated with cement, plaster or other mineral bindersFlat-rate67%23.65.02Manufacture of asbestos-cement or cellulose fibre-cement productsFlat-rate67%23.66.01Manufacture of statues, bas-reliefs and high-reliefs, vases and plantersFlat-rate67%23.66.09Manufacture of other articles of concrete, cement and plaster n.e.c.Flat-rate67%23.70.10Cutting and working of stone and marbleFlat-rate67%23.70.20Artistic working of marble and other similar stoneFlat-rate67%23.70.30Crushing of stoneFlat-rate67%23.91.00Manufacture of abrasive productsFlat-rate67%23.99.00Manufacture of other non-metallic mineral products n.e.c.Flat-rate67%
Frequently asked questions
What is the profitability coefficient under the flat-rate regime for glass or ceramics workers?
Manufacturing activities in division 23 fall within the "other economic activities" category, with a profitability coefficient of 67%. Taxable income is therefore 67% of the year's receipts, regardless of actual expenditure on raw materials, kilns and equipment. On that base, after deducting contributions paid, the substitute tax of 5% applies in the first five years of a new business or 15% thereafter. You can calculate your taxes to see the impact of the 67% on your specific case.
Which INPS scheme does a self-employed glazier or ceramicist join?
Anyone who produces glass or ceramic items as a workshop is a craftworker and joins the INPS Artigiani scheme, as well as the Artisan Businesses Roll through the Chamber of Commerce. Contributions are partly fixed and are due even at low turnover: in 2025 the minimum starts at around €4,460 per year, paid in four quarterly instalments, plus 24% on the portion of income above the minimum threshold of €18,555. Under the flat-rate regime you can request a 35% reduction on contributions.
Is anything else required beyond a VAT number to open a division 23 workshop?
A VAT number alone is not sufficient. You need a SCIA filed with the municipal SUAP office, registration at the Companies Register and on the Artisan Businesses Roll, an INAIL position, and — for many processes involving kilns, dust and hazardous substances — compliance with environmental and workplace health and safety regulations. The filing is submitted in a single package through the ComUnica procedure at the Chamber of Commerce. For artistic glass or ceramics sold to the public, product labelling rules also apply.