C-16 ATECO Code Manufacture of Wood Products (Excluding Furniture)
Division 16 covers the processing of wood and the manufacture of wood products, excluding furniture: sawmills, carpentry for construction, wooden doors and windows, veneer sheets and panels, packaging and biomass pellets. These are manufacturing and almost always artisan activities, which means mandatory registration on the Artisan Businesses Roll at the Chamber of Commerce and enrolment in the INPS Artigiani scheme. Under the flat-rate regime they fall within the 67% profitability coefficient, typical of artisan workshop activities.
- ATECO 2025 codes
- 14
- Flat-rate eligible
- 14 of 14
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
16.11.00Sawmilling and planing of woodFlat-rate67%16.12.00Impregnation and finishing of woodFlat-rate67%16.21.00Manufacture of veneer sheets and wood-based panelsFlat-rate67%16.22.00Manufacture of assembled parquet floorsFlat-rate67%16.23.01Manufacture of wooden stands and similar structures for exhibitions and trade fairsFlat-rate67%16.23.09Manufacture of other builders' carpentry and joinery n.e.c.Flat-rate67%16.24.00Manufacture of wooden containersFlat-rate67%16.25.00Manufacture of wooden doors and windowsFlat-rate67%16.26.00Manufacture of solid biofuels from plant biomassFlat-rate67%16.27.00Finishing of wood productsFlat-rate67%16.28.11Manufacture of picture framesFlat-rate67%16.28.19Manufacture of other wood products n.e.c.Flat-rate67%16.28.20Manufacture of cork articlesFlat-rate67%16.28.30Manufacture of articles of straw and plaiting materialsFlat-rate67%
Frequently asked questions
What is the profitability coefficient for a carpenter under the flat-rate regime?
Activities in division 16 — such as the manufacture of doors and windows or construction carpentry — carry a profitability coefficient of 67%. This means taxable income equals 67% of receipts collected, while the remaining 33% is recognised as a flat-rate expense without needing to document actual costs. On that income the substitute tax of 5% applies in the first five years and 15% thereafter. You can calculate your taxes based on your projected turnover.
Should a carpenter join the INPS Artigiani or Commercianti scheme?
Anyone whose predominant activity is manufacturing in wood is classed as a craftworker and joins the INPS Artigiani scheme and the Artisan Businesses Roll at the Chamber of Commerce. Fixed 2026 contributions amount to around €4,500 per year up to the minimum income threshold of approximately €18,800, with 24% on the excess. Under the flat-rate regime you can request a 35% reduction on contributions, though this proportionally reduces the contributory months credited.
What compliance steps are needed to open a wood-processing workshop?
Beyond a VAT number with a division 16 ATECO code, you need to register on the Artisan Businesses Roll at the Chamber of Commerce and open an INAIL position, with a premium calculated on the activity's risk level. Many municipalities require a SCIA to start the workshop, and rules on emissions, dust and wood-waste disposal must be checked. The threshold for remaining in the flat-rate regime remains €85,000 of annual revenue.