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
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.70Taglio, modellatura e finitura di pietre
- 23.70.10Taglio e lavorazione di pietre e di marmo
Description
- cutting, shaping and finishing of stone (e.g. for use in construction, on roads, as roofing)
- manufacture of stone furniture
Exclusion notes
Excluded from class 23.70:
- activities carried out by operators of quarries (e.g. production of rough cut stone), see 08.11
- production of millstones, abrasive stones and similar products, see 23.9
Frequently asked questions
I run a workshop that cuts and finishes marble and granite slabs for construction: ATECO code 23.70.10 or artistic working 23.70.20?
23.70.10. This code covers cutting, shaping, and finishing of stone for construction, road works, roofing, as well as stone furniture. It is technical, industrial processing. If you make funerary monuments, statues, or mosaics, use 23.70.20.
I buy rough blocks and saw them into slabs without any quarrying activity: is it 23.70.10 or crushing 23.70.30?
23.70.10 if you saw and finish the blocks to produce slabs and shaped products. 23.70.30 covers only the crushing of stone not linked to quarrying — reducing stone to chippings or granules. If your output is crushed aggregate rather than dimensioned product, then it is 23.70.30.
I run a quarry and also saw and rough-dress the extracted stone blocks on site: is it 23.70.10 or extraction?
Usually extraction, if the sawing and rough dressing are part of the quarry's own operations. The production of dimension stone and the cutting of blocks by quarry operators falls under extraction: 08.11.00. 23.70.10 applies when you process in a workshop blocks already extracted by others.
I make bespoke granite kitchen countertops and vanity tops: do they fall under 23.70.10, or is there a separate code for engineered stone tops?
23.70.10 if the top is in natural cut and finished stone, such as granite or marble. The code includes stone finishing and stone furniture. If the top is in reconstituted or cultured marble — a manufactured material — the activity is 23.66.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 23.70.10— Segagione e lavorazione delle pietre e del marmo(corrispondenza diretta)