ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 23.91.00— Fabbricazione di prodotti abrasivi(corrispondenza diretta)
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
- 23.9FABBRICAZIONE DI PRODOTTI ABRASIVI E DI PRODOTTI IN MINERALI NON METALLIFERI N.C.A.
- 23.91.00Produzione di prodotti abrasivi
Frequently asked questions
I manufacture grinding wheels and abrasive discs as well as sandpaper: single code 23.91, or do I need a separate one for the paper?
23.91 for all of them. The heading covers grinding wheels, abrasive stones, abrasive paper, and abrasive powder or grain on a textile, paper, or paperboard backing. These are all abrasive products regardless of the backing material. For other non-metallic mineral products that are not abrasives, the residual code is 23.99.00.
I make knife-sharpening stones: do they fall under abrasives 23.91 or cutlery 25.61?
23.91. Sharpening and hand-polishing stones are abrasive products and belong here. Code 25.61 covers knives and cutlery — i.e. the object being sharpened, not the stone. If you manufacture blades and cutlery, then the code is 25.61.00.
I produce artificial corundum as an abrasive grain: is it 23.91 or the other mineral products code 23.99?
It depends on the stage. The manufacture of artificial corundum as a raw material is listed among other non-metallic mineral products: 23.99.00. Once you transform that grain into a finished abrasive product — a grinding wheel or grain on a backing — the activity is 23.91.
I make abrasive cloth and belts on a textile backing, not paper: do they still fall under 23.91?
Yes, 23.91. The heading includes abrasive powder and grain on a base of textile, paper, paperboard, or other materials, whether cut or sewn. A textile backing does not change the code: what counts is that the product is an abrasive. For articles made of metallic wire or woven metal, however, the reference is metalworking, not this heading.