Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 24Fabbricazione di metalli di base
- 24.4Produzione di metalli preziosi di base e di altri metalli non ferrosi
- 24.45.00Produzione di altri metalli non ferrosi
Description
- production of unwrought chrome, manganese, nickel, etc., alloyed or not alloyed, from ores or oxides or from electrolytic and aluminothermic refining of chrome, manganese, nickel, etc., waste and scrap
- manufacture of bars, rods, profiles and wire of chrome, manganese, nickel, etc.
- manufacture of plates, sheets, strip and foil of chrome, manganese, nickel, etc.
- production of mattes of nickel
- production of other non-ferrous metals
Exclusion notes
Excluded from class 24.45:
- casting of non-ferrous metals, see 24.53, 24.54
- shredding of non-ferrous metal waste and scrap, see 38.21
Frequently asked questions
I produce primary nickel and chromium and related semi-finished products — is that 24.45.00 or one of the copper or aluminium codes?
I produce nickel mattes — does that still fall under 24.45.00?
Yes. The production of nickel mattes is listed among the activities in 24.45.00, together with other non-ferrous metals not classified elsewhere. If instead you cast nickel alloys into shaped mouldings, the activity becomes foundry work: 24.54.03.
I produce ferro-alloys such as ferrochrome and ferromanganese — is that 24.45.00 or the iron and steel code 24.10.00?
Usually 24.10.00: ferro-alloys fall under the manufacture of iron, steel, and ferro-alloys, 24.10.00. Code 24.45.00 is for primary chromium, manganese, and nickel that are not in ferrous alloys — whether alloyed as non-ferrous alloys or not — along with their semi-finished products. The predominant presence of iron in the alloy shifts the classification.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 24.45.00— Produzione di altri metalli non ferrosi e semilavorati(corrispondenza diretta)
