Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.6Fabbricazione di prodotti in calcestruzzo, cemento e gesso
- 23.63.00Produzione di calcestruzzo pronto per l'uso
Description
- manufacture of concrete ready to pour, i.e. to which water has already been added and which is usually transported in concrete-mixer lorries
Exclusion notes
Excluded from class 23.63:
- manufacture of refractory cements, see 23.20
Frequently asked questions
I make ready-mixed concrete with water already added at the plant: ATECO code 23.63 or mortar 23.64?
23.63 if the concrete leaves the plant already mixed with water and ready to pour, typically delivered by a transit mixer. The key distinction is the water: here it has already been added. If you produce dry mixes to be batched on site, or non-refractory mortars, use 23.64.00.
Alongside ready-mixed concrete I also make prefabricated elements such as lintels and pipes — do I stay on 23.63?
No, prefabricated products require a different code. 23.63 covers fresh concrete for on-site casting, not finished products manufactured in a plant. Pipes, columns, and reinforced structures fall under class 23.61, for example 23.61.03; on-site pouring is classified as construction.
I grind clinker and produce bulk cement that ends up in concrete: is it still 23.63?
No — if you produce the binder, you are upstream. 23.63 starts from finished cement and mixes it with aggregates and water. The production of cement, clinker, and cementitious binders is its own code: 23.51.00. You stay here only if you sell the fresh, ready-to-pour mix.
I sell dry-bagged concrete and cement grout that buyers mix with water on site: does that fall under 23.63?
No, a dry bag is not ready-mixed concrete. 23.63 applies to mixes already combined with water, typically delivered by transit mixer. Dry pre-mixes that are batched with water on site are mortars and un-mixed concretes: 23.64.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.63.00— Produzione di calcestruzzo pronto per l'uso(diviso in più codici)