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
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.5Trattamento e rivestimento dei metalli; lavori di meccanica generale
- 25.52.00Trattamento termico dei metalli
Description
- general activities for the heat treatment of metals
- thermomechanical heat treatment of metals (e.g. preheating, annealing, hardening, tempering, quenching, deep freezing of metal)
- thermochemical heat treatment of metals (e.g. carburising, carbonitriding, nitrocarburising, nitriding, oxidising, sulphidising, boriding)
- electrowinning of metals
Exclusion notes
Excluded from division 25:
- specialised repair and maintenance activities of fabricated metal products, machinery and equipment, see 33.1
- specialised installation of manufactured goods produced in this division in buildings (e.g. central heating boilers), see 43.22
Frequently asked questions
I carry out hardening, annealing, and nitriding on third-party parts — does ATECO code 25.52.00 apply?
Yes. All thermal and thermochemical treatments that alter the properties of a metal — hardening, tempering, annealing, case-hardening, carburising, nitriding, and cementation — fall under 25.52.00. If the goal is instead to apply a protective or decorative coating, such as galvanising or painting, the correct code is 25.51.00.
I heat-treat the parts before machining them on a lathe — do I need a separate code from general metalworking?
It depends on which activity prevails. Third-party heat treatment is 25.52.00; machining by material removal is 25.53.00. If both activities are significant, the primary code follows the one that generates the most revenue and the other is listed as secondary.
I sinter parts from metal powders in a furnace — is that heat treatment 25.52.00 or powder metallurgy?
No; in that case the heat is used to form the part, and powder metallurgy falls under 25.40.00. Code 25.52.00 applies when you heat an already-formed part solely to change its properties — such as hardness or strength — without shaping it.
Carburising and nitriding modify the surface — is that heat treatment 25.52.00 or coating?
Yes, 25.52.00. Carburising, carbonitriding, and nitriding are thermochemical treatments that alter the metal's microstructure, and they belong here. If instead you deposit an external protective or decorative layer — such as a zinc coating or enamel — that is a coating process, covered by 25.51.00.