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
- 23.5Produzione di cemento, calce e gesso
- 23.51.00Produzione di cemento
Description
- manufacture of clinker and hydraulic cements, including Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinker
- manufacture of cement bonding agents
Exclusion notes
Excluded from class 23.51:
- manufacture of refractory mortars, concrete, etc., see 23.20
- manufacture of ready-mixed and dry-mix concrete and mortars, see 23.63, 23.64
- manufacture of articles of cement, see 23.65, 23.66
- manufacture of cements used in dentistry, see 32.50
Frequently asked questions
I produce Portland cement and clinker: code 23.51.00 or ready-mixed concrete 23.63.00?
23.51.00. Cement is the binder: clinker, Portland cement, aluminous cement, slag cement, and cementitious binders are all produced here. Ready-mixed concrete — i.e. the premixed compound ready to pour — is a different activity and falls under 23.63.00.
I make both cement and lime: do I need separate codes from 23.51.00?
I package dry mortar in bags by mixing cement and sand: code 23.51.00 or mortar production 23.64.00?
23.64.00. Code 23.51.00 covers the production of cement as a binder — clinker, Portland, and cementitious binders. When you start from cement and prepare non-refractory mortars or dry concrete mix not yet combined with water, you are in mortar production, code 23.64.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.51.00— Produzione di cemento(corrispondenza diretta)