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
- 24.4Produzione di metalli preziosi di base e di altri metalli non ferrosi
- 24.46.00Trattamento di combustibili nucleari
Description
- production of natural uranium metal and its compounds from pitchblende or other ores
- manufacture of alloys of natural uranium, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds
- smelting and refining of natural uranium
Exclusion notes
Excluded from class 24.46:
- enrichment of uranium and thorium ores, see 20.13
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 24.46.00— Trattamento dei combustibili nucleari (escluso l'arricchimento di uranio e torio)(corrispondenza diretta)