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
- 16Produzione e lavorazione del legno e dei prodotti a base di legno e sughero, esclusi i mobili; fabbricazione di articoli in paglia e materiale da intreccio
- 16.2Fabbricazione di prodotti in legno, sughero, paglia e materiali da intreccio
- 16.26.00Produzione di combustibili solidi da biomassa vegetale
Description
- manufacture of briquettes, fire logs and pellets from agglomerated sawdust, wood waste and scrap, straw or other vegetable biomass
Exclusion notes
Excluded from division 16:
- manufacture of furniture, see 31.00
- installation of wooden fittings, and so on, see 43.32, 43.33, 43.35
Excluded from class 16.26:
- manufacture of animal feed from soybean waste, see 10.9
- slicing, peeling or chipping logs, see 16.11
- manufacture of peat briquettes, see 19.20
Frequently asked questions
I produce pellets and briquettes from wood waste: which ATECO code do I use?
This one. Briquettes, fire logs and pellets obtained from agglomerated sawdust, wood waste, straw or other plant biomass all fall here. If instead you cut and collect firewood in the forest without processing it, you are closer to 02.20.00.
I buy sawdust and offcuts and press them into pellets: is this the right code or another wood code?
Yes, this is precisely the activity described here: agglomeration of sawdust and waste into solid fuel. Other pressed-wood products that are not intended for burning belong elsewhere — for example under 16.28.19.