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
- 23.64.00Produzione di malta
Description
- manufacture of non-refractory mortars and of concrete not yet mixed with water
Exclusion notes
Excluded from class 23.64:
- manufacture of refractory mortars, see 23.20
- manufacture of ready-mixed concrete and concrete ready to pour, see 23.63
Frequently asked questions
I produce dry-bagged mortars to be mixed on site: ATECO code mortar 23.64 or ready-mixed concrete 23.63?
23.64. This code covers non-refractory mortars and concrete not yet mixed with water — dry mixes that only receive water later. If you deliver an already-wetted mix by transit mixer, that is 23.63.00.
Do refractory mortars for kilns and fireplaces fall under 23.64?
No. 23.64 explicitly states non-refractory mortars. Refractory products, including refractory mortars, belong to a separate class: 23.20.00. The deciding factor is resistance to high temperatures.
I produce gypsum-based pre-mixed products such as renders and ready-to-use fillers: is it 23.64 or the plaster code 23.62?
Usually not 23.64, if the binder is gypsum. 23.64 covers non-refractory mortars with a cement or lime binder. When the product is gypsum or a gypsum-based compound for construction, the correct code is 23.62.00. The binder that characterises the pre-mix is what matters.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.64.00— Produzione di malta(unito da più codici)