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
- 22Fabbricazione di prodotti in gomma e in materie plastiche
- 22.1Fabbricazione di prodotti in gomma
- 22.11Fabbricazione, rigenerazione e ricostruzione di pneumatici e fabbricazione di camere d'aria
- 22.11.20Rigenerazione e ricostruzione di pneumatici
Description
- tyre retreating
- tyre rebuilding
Exclusion notes
Excluded from class 22.11:
- manufacture of tube repair materials, see 22.12
- tyre and tube repair, fitting or replacement, see 95.3
Frequently asked questions
I rebuild tyres with new treads — should I use the ATECO code for tyre retreading or tyre repair?
Here, if you rebuild or retread the tyre — meaning you apply a new tread to a used carcass: this is a manufacturing activity. A tyre fitter who repairs, fits, or replaces tyres on a customer's vehicle is doing something different, as that is vehicle servicing, not manufacturing, and follows vehicle repair codes, not this one.
In addition to retreading, I also manufacture new tyres — do I need two codes or just one?
If you do both, you need two separate entries. Retreading and rebuilding stay here; the manufacture of new tyres and inner tubes goes to 22.11.10. The predominant activity becomes the primary code.
I shred end-of-life tyres and produce recycled rubber granules — should I use the ATECO code for retreading or waste recovery?
No, not here. Grinding end-of-life tyres to recover granules or rubber powder is material recovery and follows the waste treatment codes under division 38, not this category. You fall here only if you restore the tyre by applying a new tread to the carcass so that it can be used again as a tyre.
I use recycled rubber granules to mould new rubber articles — does this fall under this code?
No, in that case you are manufacturing rubber goods and the reference is 22.12.00. This category covers only the intervention on a tyre to rebuild it, not the production of other objects starting from recovered rubber.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 22.11.20— Rigenerazione e ricostruzione di pneumatici(corrispondenza diretta)