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
- 24Fabbricazione di metalli di base
- 24.3Fabbricazione di altri prodotti della prima trasformazione dell'acciaio
- 24.33.0Profilatura mediante formatura o piegatura a freddo
- 24.33.02Profilatura mediante formatura o piegatura a freddo di pannelli stratificati
Description
- manufacture of cold-formed or cold-folded sandwich panels
Exclusion notes
Excluded from class 24.33:
- reinforcement steel bending activities, at the construction site, see 43.99
- repairing/restoring of reinforced concrete structures, e.g. beams, columns, see 43.99
Frequently asked questions
I produce insulated steel sandwich panels for roofs and walls: code 24.33.02 or profiled sheets 24.33.01?
24.33.02. This heading is dedicated to cold-formed or cold-bent steel sandwich panels — that is, laminated panels with an insulating core. If instead you produce open profiles or plain profiled sheets, the code is 24.33.01.
The sandwich panels are steel with an insulating core: do I stay in 24.33.02 or move to insulating materials 23.99?
24.33.02, because the product is a cold-formed steel panel even though it has an insulating core. Code 23.99 covers the manufacture of mineral insulating materials such as rock wool, not the finished metal panel. If you produce only the mineral insulation, then the code is 23.99.00.
I produce sandwich panels for cold-storage rooms and also bend steel for reinforcement: are these two separate codes?
Yes, they are two distinct activities. Cold-formed insulated steel sandwich panels are 24.33.02. Bending and pre-shaping of steel reinforcement for reinforced concrete structures, carried out in a workshop, is 24.33.03. The insulated panel and the shaped reinforcement bar do not belong in the same subcategory.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 24.33.01— Fabbricazione di pannelli stratificati in acciaio(corrispondenza diretta)