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
- 18Stampa e riproduzione di supporti registrati
- 18.20.00Riproduzione di supporti registrati
Description
- reproduction from master copies of gramophone records, compact discs and tapes with music, or other sound recordings
- reproduction from master copies of records, compact discs and tapes with motion pictures, and other video recordings
- reproduction from master copies of software and data on discs and tapes
Exclusion notes
Excluded from division 18:
- publishing activities, see section J
- manufacture of products with a 3D printer, see corresponding classes according to the product and material used
Excluded from class 18.20:
- reproduction of printed matter, see 18.11, 18.12
- software publishing, see 58.2
- production and distribution of motion pictures, videotapes and movies on discs or similar media, see 59.11, 59.12, 59.13
- reproduction of motion picture film for theatrical distribution, see 59.12
- production of master copies for records or audio material, see 59.20
Frequently asked questions
I duplicate CDs and USB drives loaded with software already mastered by a client: is that 18.20.00 or does it fall under publishing?
It is 18.20.00. This code covers those who copy discs, tapes or digital media from a master provided by someone else, without deciding the content. If you are the one publishing and commercialising the content as a publisher, you fall under publishing — for example, book publishing 58.11.00. Reproduction works on commission; publishing owns and exploits the title.
I make physical copies of films on disc from the producer's master: this code or film production?
This code, 18.20.00. Reproduction from a master of video or audio recordings stays here even when the content is a film. The actual production of the film is elsewhere, in motion-picture activities, not in this division. The deciding factor is who created the work: if you only multiply copies from someone else's master, you are in 18.20.00.
I print the paper manuals and booklets included with the CDs I duplicate: does the printing fall under 18.20.00?
No, not the paper element. Duplication of the media stays in 18.20.00, but printing manuals, covers and booklets on paper is a separate printing activity with code 18.12.00. When both processes genuinely coexist, the dominant one usually takes precedence; the criterion is the type of output — plastic or digital here, paper in 18.12.00.
I handle the layout and mastering of the file before duplicating it: is that this code or pre-press services?
It depends on where you stop. If you prepare the file and the master but do not multiply the copies, it is a pre-media service and falls under 18.13.00. When your activity is copying the media from an already-finished master, you come back to 18.20.00. File preparation is upstream; physical copying is here.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 18.20.00— Riproduzione di supporti registrati(corrispondenza diretta)