C-22 ATECO Code Manufacture of Rubber and Plastic Products
Division 22 covers the manufacture of rubber and plastic products: tyres and inner tubes, sheets and profiles, packaging, pipes, plastic doors and windows, and household articles. These are manufacturing activities in section C, almost always conducted as registered businesses at the Chamber of Commerce. For tax purposes they fall within the productive activities group, with a 67% profitability coefficient under the flat-rate regime and contributions paid normally to the INPS Artigiani scheme.
- ATECO 2025 codes
- 13
- Flat-rate eligible
- 13 of 13
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
22.11.10Manufacture of rubber tyres and tubesFlat-rate67%22.11.20Retreading and rebuilding of rubber tyresFlat-rate67%22.12.00Manufacture of other rubber productsFlat-rate67%22.21.00Manufacture of plastic plates, sheets, tubes and profilesFlat-rate67%22.22.00Manufacture of plastic packing goodsFlat-rate67%22.23.00Manufacture of plastic doors and windowsFlat-rate67%22.24.01Manufacture of plastic floor and wall coveringsFlat-rate67%22.24.09Manufacture of other plastic products for the construction industryFlat-rate67%22.25.00Processing and finishing of plastics productsFlat-rate67%22.26.11Manufacture of plastic cleaning and hygiene articles and equipment for household useFlat-rate67%22.26.12Manufacture of plastic cleaning and hygiene articles and equipment for non-household useFlat-rate67%22.26.91Manufacture of plastic articles for office and school useFlat-rate67%22.26.99Manufacture of other miscellaneous plastic products n.e.c.Flat-rate67%
Frequently asked questions
Can someone who manufactures rubber or plastic articles open a VAT number under the flat-rate regime?
Yes, if annual revenue does not exceed €85,000 and no other exclusion conditions apply (for example, shareholding in a company or employment income above €30,000). For manufacturing activities in division 22 the profitability coefficient is 67%: the substitute tax of 15% (5% for the first five years of a new business) is calculated on that portion of revenue, not on the full turnover. Bear in mind, however, that production involves real costs for materials and machinery that the flat-rate calculation does not deduct, so it is worth checking the numbers before choosing the regime. You can calculate your taxes to compare both options.
Which INPS scheme does a plastic or rubber products manufacturer join?
Normally the INPS Artigiani scheme, because manufacturing carried out in one's own workshop is classed as artisan work. Contributions consist of a fixed element on the minimum income threshold (around €4,500 per year, due even at low revenue) plus approximately 24% on income above the threshold. Those on the flat-rate regime can request a 35% reduction on contributions by submitting an application to INPS within the deadline.
Are special authorisations or registrations required to start a rubber and plastic products business?
Beyond a VAT number you need to register with the Companies Register at the Chamber of Commerce and, if the activity is artisan in nature, on the Artisan Businesses Roll. An INAIL position for accident insurance must be opened — mandatory where machinery is used — and a SCIA must be filed with the municipality for the workshop. Depending on the processes and materials involved, environmental compliance requirements on emissions and waste management may also apply; these should be verified with the municipality and the regional environmental agency (ARPA).