Tax Democracy

ATECO code 24.46.00

Processing of nuclear fuel (excluding enrichment of uranium and thorium)

TRATTAMENTO DEI COMBUSTIBILI NUCLEARI (ESCLUSO L'ARRICCHIMENTO DI URANIO E TORIO)

ATECO code24.46.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 24.46.00Trattamento di combustibili nucleari(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
  • 24.4PRODUZIONE DI METALLI DI BASE PREZIOSI E ALTRI METALLI NON FERROSI, TRATTAMENTO DEI COMBUSTIBILI NUCLEARI
  • 24.46Trattamento dei combustibili nucleari
  • 24.46.00Trattamento dei combustibili nucleari (escluso l'arricchimento di uranio e torio)

Frequently asked questions

I produce natural metallic uranium from ores — is the code 24.46.00 or one of the non-ferrous metals codes?
24.46.00. The production of natural metallic uranium and its compounds from pitchblende or other ores, including the smelting and refining of uranium, falls specifically under this code. Other non-ferrous metals without a dedicated code belong instead in 24.45.00.
I make alloys and ceramic products containing natural uranium — is that 24.46.00 or chemistry?
Yes, 24.46.00: the code includes natural uranium alloys, dispersions, cermets, ceramic products, and mixtures containing natural uranium. This is a regulated activity; the ATECO classification remains here while the authorisation side follows nuclear regulations. If you manufacture reactors, the activity falls under 25.21.20.
I carry out isotope separation and uranium enrichment — does that fall under 24.46.00 or another code?
The processing of nuclear fuels, including the production and refining of natural uranium and its compounds, falls under 24.46.00. The manufacture of nuclear reactors, excluding isotope separators, is classified under steam generators: 25.21.20. This is a regulated sector: the ATECO code does not replace the required authorisations.

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