Tax Democracy

ATECO code 24.10.00

Manufacture of basic iron and steel and of ferro-alloys

SIDERURGIA - FABBRICAZIONE DI FERRO, ACCIAIO E FERROLEGHE

ATECO code24.10.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 24.10.00Fabbricazione di ferro, acciaio e ferroleghe(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 24METALLURGIA
  • 24.10Siderurgia
  • 24.10.00Siderurgia - Fabbricazione di ferro, acciaio e ferroleghe

Frequently asked questions

I operate blast furnaces and rolling mills and produce ingots and rolled products: code 24.10 or is there a separate one for cold rolling?
24.10 if you produce iron, steel, and ferro-alloys in primary forms and semi-finished products, including cold re-rolling of flat products wider than 600 mm. For widths below 600 mm, cold re-rolling of narrow strip is instead 24.32.00. The width of the strip is the deciding factor.
I produce hot-rolled bars: do I stay in 24.10 or move to cold drawing 24.31?
24.10 for hot-rolled bars and wire rod, which are basic steel products. Code 24.31 is a different process: cold drawing, grinding, or cold finishing of bars. If the bars are hot-rolled here but you finish them cold, you move to 24.31.00.
I remelt steel scrap in a furnace and cast it into shaped pieces: is it 24.10 or foundry 24.52?
It depends on the product. Code 24.10 covers remelting scrap into ingots and primary forms — basic steel to be further worked. If instead you cast the steel directly into shaped, finished castings, the activity is foundry work: 24.52.00. Ingot and semi-finished product here; shaped casting there.
I produce hot-rolled angles, sections, and sheet piling: do they stay in 24.10 or go to cold roll-forming 24.33.01?
24.10. Hot-rolled angles, open-section profiles, and steel sheet piling are basic steel products. Cold roll-forming of open profiles and profiled sheets obtained by bending strip is a separate heading: 24.33.01. The process decides: hot rolling here, cold forming there.

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