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
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.5Trattamento e rivestimento dei metalli; lavori di meccanica generale
- 25.51.00Rivestimento dei metalli
Description
- galvanising, including general (batch) hot-dip galvanising
- phosphate or chromate conversion coating
- cladding, electroplating, anodising, etc., of metals
- colouring of metals
- non-metallic coating of metals, e.g.:
- powder or plastic coating, enamelling, lacquering
Exclusion notes
Excluded from division 25:
- specialised repair and maintenance activities of fabricated metal products, machinery and equipment, see 33.1
- specialised installation of manufactured goods produced in this division in buildings (e.g. central heating boilers), see 43.22
Excluded from class 25.51:
- activities of farriers, see 01.62
- printing onto metals, see 18.12
- metal coating of plastics, see 22.25
- cladding of base metals with a covering of silver, gold or platinum, see 24.41
- heat treatment of metals, see 25.52
- hardening of metals, see 25.52
- painting of metals on buildings and civil engineering structures, see 43.34
- 'while-you-wait' engraving services, see 95.29
Frequently asked questions
I carry out galvanising, electroplating, and painting of metal parts on a subcontract basis: ATECO code 25.51.00?
Yes. Hot-dip galvanising, electroplating, anodising, phosphating, chromating, painting, and non-metallic coatings such as enamelling or lacquering all fall under 25.51.00. If instead you heat-treat metal to change its mechanical properties — hardening, annealing, nitriding — the code is 25.52.00.
Powder-coating of metal fabrications: does this fall under metal coating 25.51.00 or general machining?
Usually 25.51.00 if your core activity is applying the coating, since powder and plastic coatings are explicitly listed here. If the coating is just one step within a broader machining operation involving material removal or welding, look at 25.53.00.
I re-galvanise and repaint worn metal parts brought in by customers: is this 25.51.00 or repair?
It depends on what you offer. Industrial coating as a subcontract service is 25.51.00, even on parts being re-treated. If instead you recondition and restore a finished metal product — as a repair service — the code is 33.11.09.
I enamel and lacquer metal parts: does this fall under 25.51.00 or count as heat treatment?
Yes, 25.51.00 — because enamelling and lacquering are non-metallic coatings applied to metal, and are listed among its activities. When you instead heat the part to change its hardness or structure through hardening or annealing, you are in 25.52.00.