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
- 16Produzione e lavorazione del legno e dei prodotti a base di legno e sughero, esclusi i mobili; fabbricazione di articoli in paglia e materiale da intreccio
- 16.1Taglio e piallatura del legno; lavorazione e finitura del legno
- 16.11.00Taglio e piallatura del legno
Description
- sawing, planing and machining of wood
- slicing, peeling or chipping logs
- manufacture of wooden railway sleepers
- manufacture of unassembled wooden flooring
- manufacture outside the forest of wood wool, wood sawdust and flour, wood chips and particles
Exclusion notes
Excluded from division 16:
- manufacture of furniture, see 31.00
- installation of wooden fittings, and so on, see 43.32, 43.33, 43.35
Excluded from class 16.11:
- logging and production of wood in the rough, see 02.20
- drying of wood, see 16.12
- manufacture of veneer sheets thin enough for use in plywood, boards and panels, see 16.21
- manufacture of parquet panels and other assembled flooring panels of wood or bamboo, see 16.22
- manufacture of wooden shingles and shakes, see 16.23
- manufacture of fire logs or pressed wood, see 16.26
Frequently asked questions
I run a sawmill that cuts and planes logs: is the code 16.11.00 or 16.12.00?
Usually 16.11.00. Sawmilling, planing and mechanical working of wood, debarking of logs, railway sleepers, and the manufacture of wood wool and wood flour outside the forest all fall here. If instead you process wood on behalf of third parties (drying, impregnation, treatments), look at 16.12.00.
I produce unassembled wood flooring strips: 16.11.00 or the parquet code 16.22.00?
It depends on assembly. Unassembled wood for flooring (loose strips) falls under 16.11.00. When the strips are assembled into parquet panels, the code becomes 16.22.00. The key distinction is whether the flooring leaves the factory already mounted in panels.
I make pellets and briquettes from sawmill offcuts: does it all stay under 16.11.00?
Not for pellets. Briquettes, logs and pellets obtained by agglomerating sawdust, wood waste or other biomass fall under solid biomass fuel production 16.26.00. Code 16.11.00 covers sawmilling, planing, and wood wool or flour; compressed fuel has its own heading.
From the timber I cut I also make pallets and crates: 16.11.00 or a different code?
Usually not for pallets and crates. Pallets, cases, boxes and wooden packaging fall under 16.24.00. Code 16.11.00 stops at sawn and planed timber. Once you manufacture the packaging item itself, you move to the other heading.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 16.10.00— Taglio e piallatura del legno(diviso in più codici)