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
- 24Fabbricazione di metalli di base
- 24.4Produzione di metalli preziosi di base e di altri metalli non ferrosi
- 24.44.00Produzione di rame
Description
- manufacture of unrefined or refined unwrought copper, alloyed or not alloyed, from ores or from copper waste and scrap
- manufacture of bars, rods, profiles, plates, sheets and strip of copper and copper alloys
- manufacture of wire of copper and copper alloys
- manufacture of tubes, pipes, tube and pipe fittings of copper and copper alloys
- manufacture of copper foil, whether or not printed or backed with paper, paperboard, plastics or similar backing materials
- manufacture of bars, rods, profiles, plates, sheets, strip, wire, tubes and pipes of brass
Exclusion notes
Excluded from class 24.44:
- casting of copper, see 24.54
- shredding of copper waste and scrap, see 38.21
Frequently asked questions
I draw copper wire and make copper tubes — do I go to 24.44.00 or the tube codes 24.20?
I produce brass semi-finished products (bars and profiles) — is that 24.44.00 or a separate code?
Yes, 24.44.00. Brass is a copper alloy and the code explicitly lists bars, rods, profiles, sheet, strip, wire, tubes, and conduit in brass. If instead you cast copper or its alloys into shaped mouldings, you are in foundry work: 24.54.01.
I make copper foil and strip laminated with plastic or paper for circuits and packaging — do I stay in 24.44.00?
Yes, 24.44.00 includes copper foil even when printed or laminated with paper, board, or plastic. What matters is that the product is copper or a copper alloy. If instead you cast copper alloys into shaped mouldings you are in foundry work, 24.54.01; if you produce primary aluminium and its semi-finished products, go to 24.42.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 24.44.00— Produzione di rame e semilavorati(corrispondenza diretta)