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
- 24Fabbricazione di metalli di base
- 24.3Fabbricazione di altri prodotti della prima trasformazione dell'acciaio
- 24.31.00Trafilatura a freddo di barre
Description
- manufacture of steel bars, rods, and solid sections of steel by cold drawing, grinding or cold-finishing
Exclusion notes
Excluded from class 24.31:
- cold drawing of wire, see 24.34
Frequently asked questions
I cold-draw steel bars and rods: code 24.31 or wire drawing 24.34?
24.31 if you work bars, rods, and solid profiles in steel by cold drawing, grinding, or turning. If instead you cold-draw wire rod to produce wire, the code is 24.34.00. The difference is the product: solid bar here, wire there.
The bars I process are hot-rolled to begin with: does the cold-drawing remain 24.31 or go back to 24.10?
It remains 24.31 for the cold-finishing stage. The production of the hot-rolled bar is basic steelmaking and falls under 24.10.00. What counts is the process you carry out: if you cold-draw or cold-grind, the activity is yours, not the steelmaker's.
I cold-grind and peel round stainless steel bars: is it still 24.31 even though I don't draw?
Yes, it remains 24.31. The heading covers bars, rods, and solid profiles cold-worked by drawing, grinding, or turning — so peeling and grinding are included. If instead you cold-work narrow flat products in coil form, that is cold rolling of strip 24.32.00. The solid bar is what matters here.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 24.31.00— Stiratura a freddo di barre(corrispondenza diretta)