C
C - ATECO Codes Manufacturing
Section C covers manufacturing activities: the transformation, processing and production of goods, from meat processing to the manufacture of furniture, textiles, metal products and machinery. A large part of Italian craft work falls under these codes, from carpenters and tailors to small food production workshops. For tax purposes almost all of these activities carry a profitability coefficient of 67% in the flat-rate regime and require enrolment in the INPS artisans' scheme.
- ATECO 2025 codes
- 403
- Flat-rate eligible
- 403 of 403
- Profitability coefficient
- 40–67%
- Prevalent INPS scheme
- Gestione Separata
10.11.00ATECO Code Processing and Preserving of Meat, Excluding Poultry Meat10.12.00ATECO Code Processing and Preserving of Poultry Meat10.13.00ATECO Code Production of Meat and Poultry Meat Products10.20.01ATECO Code Processing of Algae10.20.09ATECO Code Other Processing and Preserving of Fish, Crustaceans and Molluscs10.31.00ATECO Code Processing and Preserving of Potatoes10.32.00ATECO Code Manufacture of Fruit and Vegetable Juice10.39.00ATECO Code Other Processing and Preserving of Fruit and Vegetables10.41.10ATECO Code Manufacture of Olive Oil10.41.20ATECO Code Manufacture of Other Vegetable Oils10.41.30ATECO Code Manufacture of Animal Oils and Fats10.42.00ATECO Code Manufacture of Margarine and Similar Edible Fats10.51.10ATECO Code Hygienic Treatment of Milk10.51.20ATECO Code Manufacture of Dairy Products10.52.00ATECO Code Manufacture of Ice Cream10.61.11ATECO Code Wheat Milling10.61.19ATECO Code Milling of Other Cereals10.61.20ATECO Code Rice Milling10.61.90ATECO Code Processing of Other Grain Mill Products10.62.00ATECO Code Manufacture of Starches and Starch Products10.71.10ATECO Code Manufacture of Bread and Similar Bakery Products10.71.20ATECO Code Manufacture of Fresh Pastry Goods10.72.00ATECO Code Manufacture of Rusks, Biscuits and Preserved Pastry Goods10.73.01ATECO Code Manufacture of Fresh Farinaceous Products10.73.02ATECO Code Manufacture of Preserved Farinaceous Products10.81.00ATECO Code Manufacture of Sugar10.82.00ATECO Code Manufacture of Cocoa, Chocolate, Sweets and Confectionery10.83.01ATECO Code Processing of Tea and Other Infusion Preparations10.83.02ATECO Code Coffee Processing10.84.00ATECO Code Manufacture of Condiments and Spices10.85.01ATECO Code Manufacture of Prepared Meals and Dishes Based on Meat, Including Poultry10.85.02ATECO Code Manufacture of Prepared Meals and Dishes Based on Fish10.85.03ATECO Code Manufacture of Prepared Meals and Dishes Based on Vegetables10.85.04ATECO Code Manufacture of Frozen or Otherwise Preserved Pizza10.85.05ATECO Code Manufacture of Prepared Meals and Dishes Based on Pasta10.85.09ATECO Code Manufacture of Other Prepared Meals and Dishes10.86.00ATECO Code Manufacture of Homogenised Food Preparations and Dietetic Foods10.89.01ATECO Code Manufacture of Food Supplements10.89.09ATECO Code Manufacture of Other Food Products n.e.c.10.91.00ATECO Code Manufacture of Prepared Feeds for Farm Animals10.92.00ATECO Code Manufacture of Prepared Pet Foods11.01.00ATECO Code Distilling, Rectifying and Blending of Spirits11.02.10ATECO Code Production of Wine, Excluding Sparkling Wine and Other Special Wines11.02.20ATECO Code Production of Sparkling Wine and Other Special Wines11.03.00ATECO Code Manufacture of Cider and Other Fruit-Based Fermented Beverages11.04.00ATECO Code Manufacture of Other Non-Distilled Fermented Beverages11.05.00ATECO Code Manufacture of Beer11.06.00ATECO Code Manufacture of Malt11.07.01ATECO Code Manufacture of Soft Drinks11.07.02ATECO Code Production of Bottled Water13.10.00ATECO Code Preparation and Spinning of Textile Fibres13.20.00ATECO Code Weaving of Textiles13.30.00ATECO Code Finishing of Textiles13.91.00ATECO Code Manufacture of Knitted and Crocheted Fabrics13.92.10ATECO Code 13.92.10 – Manufacture of Made-Up Textile Articles for the Home13.92.20ATECO Code 13.92.20 – Manufacture of Furnishing Textiles13.93.00ATECO Code 13.93.00 – Manufacture of Carpets and Rugs13.94.00ATECO Code 13.94.00 – Manufacture of Cordage, Rope, Twine and Netting13.95.00ATECO Code 13.95.00 – Manufacture of Non-Wovens and Articles Made from Non-Wovens13.96.00ATECO Code 13.96.00 – Manufacture of Other Technical and Industrial Textiles13.99.10ATECO Code 13.99.10 – Manufacture of Embroidery, Tulle, Lace and Needlepoint13.99.90ATECO Code 13.99.90 – Manufacture of Felt and Other Miscellaneous Textile Products N.e.c.14.10.10ATECO Code 14.10.10 – Manufacture of Knitted and Crocheted Hosiery14.10.20ATECO Code 14.10.20 – Manufacture of Jerseys, Pullovers and Other Knitted and Crocheted Outerwear14.21.10ATECO Code 14.21.10 – Mass Manufacture of Outerwear14.21.20ATECO Code 14.21.20 – Tailoring and Bespoke Manufacture of Outerwear14.22.00ATECO Code 14.22.00 – Manufacture of Underwear14.23.00ATECO Code 14.23.00 – Manufacture of Workwear14.24.00ATECO Code 14.24.00 – Manufacture of Leather and Fur Clothing14.29.00ATECO Code 14.29.00 – Manufacture of Other Wearing Apparel and Accessories N.e.c.15.11.00ATECO Code 15.11.00 – Tanning, Dyeing and Dressing of Leather, Hides and Furskins15.12.00ATECO Code 15.12.00 – Manufacture of Luggage, Handbags, Saddlery and Harness of Any Material15.20.10ATECO Code 15.20.10 – Manufacture of Footwear, Excluding Leather Parts for Footwear15.20.20ATECO Code 15.20.20 – Manufacture of Leather Parts for Footwear16.11.00ATECO Code 16.11.00 – Sawmilling and Planing of Wood16.12.00ATECO Code 16.12.00 – Wood Processing and Finishing16.21.00ATECO Code 16.21.00 – Manufacture of Veneer Sheets and Wood-Based Panels16.22.00ATECO Code 16.22.00 – Manufacture of Assembled Parquet Panels16.23.01ATECO Code 16.23.01 – Manufacture of Wooden Stands and Similar Structures for Conferences and Trade Fairs16.23.09ATECO Code 16.23.09 – Manufacture of Other Builders' Carpentry and Joinery N.e.c.16.24.00ATECO Code 16.24.00 – Manufacture of Wooden Containers16.25.00ATECO Code 16.25.00 – Manufacture of Wooden Doors and Windows16.26.00ATECO Code 16.26.00 – Production of Solid Fuels from Plant Biomass16.27.00ATECO Code 16.27.00 – Finishing of Wood Products16.28.11ATECO Code 16.28.11 – Manufacture of Picture Frames16.28.19ATECO Code 16.28.19 – Manufacture of Other Wood Products N.e.c.16.28.20ATECO Code 16.28.20 – Manufacture of Cork Articles16.28.30ATECO Code 16.28.30 – Manufacture of Articles of Straw and Plaiting Materials17.11.00ATECO Code 17.11.00 – Manufacture of Pulp17.12.00ATECO Code 17.12.00 – Manufacture of Paper and Paperboard17.21.00ATECO Code 17.21.00 – Manufacture of Corrugated Paper and Paperboard and of Containers of Paper and Paperboard17.22.00ATECO Code 17.22.00 – Manufacture of Household and Sanitary Goods and of Toilet Requisites of Paper17.23.01ATECO Code 17.23.01 – Manufacture of Stationery and Commercial Paper Products for Schools and Offices17.23.09ATECO Code 17.23.09 – Manufacture of Other Converted Paper Products17.24.00ATECO Code Manufacture of Wallpaper17.25.00ATECO Code Manufacture of Other Articles of Paper and Paperboard19.10.00ATECO Code Manufacture of Coke Oven Products19.20.10ATECO Code Petroleum Refining19.20.20ATECO Code Manufacture of Petroleum Derivatives19.20.30ATECO Code Blending of Liquefied Petroleum Gases (LPG) and Their Bottling19.20.40ATECO Code Manufacture of Basic Road-Surfacing Products19.20.90ATECO Code Manufacture of Other Products from Petroleum Refining and Fossil Fuel Products20.11.00ATECO Code Manufacture of Industrial Gases20.12.00ATECO Code Manufacture of Dyes and Pigments20.13.00ATECO Code Manufacture of Other Basic Inorganic Chemicals20.14.00ATECO Code Manufacture of Other Basic Organic Chemicals20.15.00ATECO Code Manufacture of Fertilisers and Nitrogen Compounds20.16.00ATECO Code Manufacture of Plastics in Primary Forms20.17.00ATECO Code Manufacture of Synthetic Rubber in Primary Forms20.20.00ATECO Code Manufacture of Pesticides, Disinfectants and Other Agrochemical Products20.30.00ATECO Code Manufacture of Paints, Varnishes and Similar Coatings, Printing Ink and Mastics20.41.10ATECO Code Manufacture of Soap, Detergents and Surface-Active Preparations20.41.20ATECO Code Manufacture of Glycerine and Other Cleaning and Polishing Products20.42.00ATECO Code Manufacture of Perfumes and Cosmetics20.51.00ATECO Code Production of Liquid Biofuels20.59.11ATECO Code Manufacture of Matches20.59.12ATECO Code Manufacture of Explosive Articles20.59.20ATECO Code Manufacture of Glues20.59.30ATECO Code Manufacture of Essential Oils20.59.91ATECO Code Manufacture of Inhalation Liquids for Electronic Cigarettes20.59.99ATECO Code Manufacture of All Other Miscellaneous Chemical Products N.e.c.20.60.00ATECO Code Manufacture of Man-Made Fibres22.11.10ATECO Code Manufacture of Rubber Tyres and Tubes22.11.20ATECO Code Retreading and Rebuilding of Rubber Tyres22.12.00ATECO Code Manufacture of Other Rubber Products22.21.00ATECO Code Manufacture of Plastic Plates, Sheets, Tubes and Profiles22.22.00ATECO Code Manufacture of Plastic Packaging22.23.00ATECO Code Manufacture of Plastic Builders' Ware22.24.01ATECO Code Manufacture of Plastic Wall and Floor Coverings22.24.09ATECO Code Manufacture of Other Plastic Products for Construction22.25.00ATECO Code Processing and Finishing of Plastic Products22.26.11ATECO Code Manufacture of Plastic Household Cleaning Articles and Equipment22.26.12ATECO Code Manufacture of Plastic Non-Domestic Cleaning Articles and Equipment22.26.91ATECO Code Manufacture of Plastic Office and School Articles22.26.99ATECO Code Manufacture of Other Plastic Products N.e.c.23.11.00ATECO Code Manufacture of Flat Glass23.12.00ATECO Code Shaping and Processing of Flat Glass23.13.00ATECO Code Manufacture of Hollow Glass23.14.00ATECO Code Manufacture of Glass Fibres23.15.10ATECO Code Handmade and Artistic Blown Glass Work23.15.90ATECO Code Manufacture and Processing of Other Glass Including Technical Glassware23.20.00ATECO Code Manufacture of Refractory Products23.31.00ATECO Code Manufacture of Ceramic Tiles and Flags23.32.00ATECO Code Manufacture of Bricks, Tiles and Construction Products in Baked Clay23.41.00ATECO Code Manufacture of Ceramic Household and Ornamental Articles23.42.00ATECO Code Manufacture of Ceramic Sanitary Fixtures23.43.00ATECO Code Manufacture of Ceramic Insulators and Insulating Fittings23.44.00ATECO Code Manufacture of Other Technical and Industrial Ceramic Products23.45.00ATECO Code Manufacture of Other Ceramic Products23.51.00ATECO Code Manufacture of Cement23.52.10ATECO Code Manufacture of Lime23.52.20ATECO Code Manufacture of Plaster23.61.01ATECO Code Manufacture of Precast Concrete Pipes for Drinking Water23.61.02ATECO Code Manufacture of Precast Concrete Fireplaces23.61.03ATECO Code Manufacture of Precast Concrete Elements for Construction23.61.04ATECO Code Manufacture of Precast Concrete Structures for Construction23.61.09ATECO Code Manufacture of Concrete Products for Construction N.e.c.23.62.00ATECO Code Manufacture of Plaster Products for Construction23.63.00ATECO Code Manufacture of Ready-Mixed Concrete23.64.00ATECO Code Manufacture of Mortars23.65.01ATECO Code Manufacture of Products from Vegetable Substances Bound with Cement, Plaster or Other Mineral Binders23.65.02ATECO Code Manufacture of Asbestos-Cement or Cellulose Fibre-Cement Products23.66.01ATECO Code Manufacture of Statues, Bas-Reliefs and High-Reliefs, Vases and Planters23.66.09ATECO Code Manufacture of Other Articles of Concrete, Plaster and Cement N.e.c.23.70.10ATECO Code Cutting and Processing of Stone and Marble23.70.20ATECO Code Artistic Working of Marble and Similar Stone23.70.30ATECO Code Stone Crushing23.91.00ATECO Code Manufacture of Abrasive Products23.99.00ATECO Code Manufacture of Other Non-Metallic Mineral Products N.e.c.24.10.00ATECO Code Manufacture of Basic Iron, Steel and Ferro-Alloys24.20.10ATECO Code Manufacture of Seamless Steel Tubes, Pipes, Hollow Profiles and Related Fittings24.20.20ATECO Code Manufacture of Welded Steel Tubes, Pipes, Hollow Profiles and Related Fittings24.31.00ATECO Code Cold Drawing of Bars24.32.00ATECO Code Cold Rolling of Narrow Strip24.33.01ATECO Code Cold Forming or Folding of Open Profiles and Corrugated Sheets24.33.02ATECO Code Cold Forming or Folding of Sandwich Panels24.33.03ATECO Code Pre-Shaping of Steel for Reinforced Concrete and Similar Activities24.34.00ATECO Code Cold Drawing of Wire24.41.00ATECO Code Precious Metals Production24.42.00ATECO Code Aluminium Production24.43.00ATECO Code Lead, Zinc and Tin Production24.44.00ATECO Code Copper Production24.45.00ATECO Code Other Non-Ferrous Metal Production24.46.00ATECO Code Processing of Nuclear Fuel24.51.01ATECO Code Casting of Grey or Lamellar Cast Iron24.51.02ATECO Code Casting of Ductile Iron24.51.09ATECO Code Casting of Iron N.e.c.24.52.00ATECO Code Casting of Steel24.53.01ATECO Code Casting of Aluminium24.53.02ATECO Code Casting of Magnesium24.53.03ATECO Code Casting of Cobalt-Based Superalloys24.53.09ATECO Code Casting of Light Metals N.e.c.24.54.01ATECO Code Casting of Copper24.54.02ATECO Code Casting of Zinc24.54.03ATECO Code Casting of Nickel24.54.09ATECO Code Casting of Other Non-Ferrous Metals N.e.c.25.11.00ATECO Code Manufacture of Metal Structures and Parts of Structures25.12.10ATECO Code Manufacture of Metal Doors, Windows and Their Frames, Shutters and Gates25.12.20ATECO Code Manufacture of Metal Shutters and Similar Products25.21.10ATECO Code Manufacture of Metal Radiators and Boilers for Central Heating25.21.20ATECO Code Manufacture of Steam Generators25.22.00ATECO Code Manufacture of Other Metal Cisterns, Tanks and Containers25.30.10ATECO Code Manufacture of Weapons and Ammunition for Military Use25.30.20ATECO Code Manufacture of Weapons and Ammunition for Sporting and Civilian Use25.40.00ATECO Code Forging, Pressing, Stamping and Roll-Forming of Metal; Powder Metallurgy25.51.00ATECO Code Treatment and Coating of Metals25.52.00ATECO Code Heat Treatment of Metals25.53.00ATECO Code General Mechanical Engineering on Metals25.61.00ATECO Code Manufacture of Cutlery and Flatware25.62.00ATECO Code Manufacture of Locks and Hinges25.63.11ATECO Code Manufacture of Hand-Operated Tools25.63.12ATECO Code Manufacture of Interchangeable Parts for Machine Tools25.63.20ATECO Code Manufacture of Moulds, Mould Holders, Templates and Forms for Machines25.91.00ATECO Code Manufacture of Steel Drums and Similar Containers25.92.00ATECO Code Manufacture of Light Metal Packaging25.93.10ATECO Code Manufacture of Products Made from Wire25.93.20ATECO Code Manufacture of Chains25.93.30ATECO Code Manufacture of Springs25.94.00ATECO Code Manufacture of Fasteners and Screw Machine Products25.99.10ATECO Code Manufacture of Domestic Metal Articles for Kitchen and Bathroom25.99.20ATECO Code Manufacture of Safes, Safe-Deposit Boxes and Armoured Metal Doors25.99.90ATECO Code Manufacture of Other Miscellaneous Metal Products N.e.c.26.11.00ATECO Code Manufacture of Electronic Components26.12.00ATECO Code Manufacture of Loaded Electronic Boards26.20.00ATECO Code Manufacture of Computers and Peripheral Equipment26.30.01ATECO Code Manufacture of Radio and Television Broadcasting Transmitting Equipment26.30.09ATECO Code Manufacture of Other Communication Equipment26.40.01ATECO Code Manufacture of Video Game Consoles26.40.09ATECO Code Manufacture of Other Consumer Electronics26.51.10ATECO Code Manufacture of Instruments for Navigation, Hydrology, Geophysics and Meteorology26.51.21ATECO Code Manufacture of Anti-Theft and Fire-Detection Systems26.51.29ATECO Code Manufacture of Other Measuring and Testing Instruments and Apparatus N.e.c.26.52.00ATECO Code Manufacture of Watches and Clocks26.60.01ATECO Code Manufacture of Irradiation, Electromedical and Electrotherapeutic Equipment for Medical Use26.60.02ATECO Code Manufacture of Irradiation, Electromedical and Electrotherapeutic Equipment for Non-Medical Use26.70.11ATECO Code Manufacture of Optical Instruments and Precision Optical Instruments26.70.12ATECO Code Manufacture of Optical Measuring and Checking Instruments26.70.20ATECO Code Manufacture of Magnetic and Optical Media26.70.30ATECO Code Manufacture of Photographic Equipment27.11.00ATECO Code Manufacture of Electric Motors, Generators and Transformers27.12.00ATECO Code Manufacture of Electricity Distribution and Control Apparatus27.20.00ATECO Code Manufacture of Batteries and Accumulators27.31.00ATECO Code Manufacture of Fibre Optic Cables27.32.00ATECO Code Manufacture of Other Electronic and Electric Wires and Cables27.33.00ATECO Code Manufacture of Wiring Devices27.40.01ATECO Code Manufacture of Lighting Equipment for Transport Vehicles27.40.02ATECO Code – Manufacture of Decorative Lighting for Festivities27.40.09ATECO Code – Manufacture of Other Lighting Equipment27.51.00ATECO Code – Manufacture of Electric Domestic Appliances27.52.00ATECO Code – Manufacture of Non-Electric Domestic Appliances27.90.01ATECO Code – Manufacture of Electrical Welding and Soldering Equipment27.90.02ATECO Code – Manufacture of Electric Signs and Electrical Signalling Equipment27.90.03ATECO Code – Manufacture of Capacitors, Resistors, Electrical Condensers and Similar27.90.04ATECO Code – Manufacture of Electrical Equipment for Hairdressers, Tanning Salons and Beauty Centres27.90.09ATECO Code – Manufacture of Other Electrical Equipment N.e.c.28.11.10ATECO Code – Manufacture of Engines, Excluding Engines for Aircraft, Vehicles and Motorcycles28.11.20ATECO Code – Manufacture of Turbines28.12.00ATECO Code – Manufacture of Fluid Power Equipment28.13.00ATECO Code – Manufacture of Other Pumps and Compressors28.14.00ATECO Code – Manufacture of Other Taps and Valves28.15.00ATECO Code – Manufacture of Bearings, Gears and Drive Elements28.21.10ATECO Code – Manufacture of Industrial Furnaces28.21.20ATECO Code – Manufacture of Boilers and Fixed Domestic Heating Equipment28.22.01ATECO Code – Manufacture of Lifts, Escalators and Moving Walkways28.22.09ATECO Code – Manufacture of Other Lifting and Handling Equipment28.23.00ATECO Code – Manufacture of Office Machinery and Equipment, Excluding Computers and Peripheral Units28.24.00ATECO Code – Manufacture of Power-Driven Hand Tools28.25.00ATECO Code – Manufacture of Non-Domestic Cooling and Ventilation Equipment28.29.10ATECO Code – Manufacture of Weighing Machinery and Vending Machines28.29.20ATECO Code – Manufacture of Distilling and Rectifying Plant for Petroleum Refineries and Chemical Industries28.29.30ATECO Code – Manufacture of Filling, Packing and Packaging Machinery28.29.41ATECO Code – Manufacture of Floor, Surface and Environment Cleaning Machines for Non-Domestic Use28.29.49ATECO Code – Manufacture of Other Cleaning Machines for Non-Domestic Use28.29.91ATECO Code – Manufacture of Apparatus for Purifying and Filtering Liquids28.29.92ATECO Code – Manufacture of Spirit Levels, Folding Rules, Tape Measures and Similar Hand Tools, Precision Instruments for Mechanical Engineering28.29.99ATECO Code – Manufacture of Other General-Purpose Machinery N.e.c.28.30.10ATECO Code – Manufacture of Agricultural and Forestry Tractors28.30.91ATECO Code – Manufacture of Gardening and Grounds-Maintenance Machinery28.30.99ATECO Code – Manufacture of Other Agricultural and Forestry Machinery N.e.c.28.41.00ATECO Code – Manufacture of Metal-Forming Machinery and Other Machine Tools for Metal Working28.42.00ATECO Code – Manufacture of Other Machine Tools28.91.00ATECO Code – Manufacture of Machinery for Metallurgy28.92.00ATECO Code – Manufacture of Machinery for Mining, Quarrying and Construction28.93.00ATECO Code – Manufacture of Machinery for Food, Beverage and Tobacco Processing28.94.10ATECO Code – Manufacture of Textile Machinery28.94.20ATECO Code – Manufacture of Machinery for the Working of Hides, Skins and Leather28.94.30ATECO Code Manufacture of Laundry and Dry-Cleaning Machinery28.95.00ATECO Code Manufacture of Machinery for the Paper and Paperboard Industry28.96.00ATECO Code Manufacture of Machinery for the Plastics and Rubber Industry28.97.01ATECO Code Manufacture of Additive Manufacturing Machines for Metal Material Deposition28.97.02ATECO Code Manufacture of Additive Manufacturing Machines for Plastic or Rubber Material Deposition28.97.09ATECO Code Manufacture of Additive Manufacturing Machines N.e.c.28.99.10ATECO Code Manufacture of Printing and Bookbinding Machinery28.99.20ATECO Code Manufacture of Multi-Purpose Industrial Robots for Special Purposes28.99.91ATECO Code Manufacture of Aircraft Launching Gear, Carrier-Based Catapults and Related Equipment28.99.92ATECO Code Manufacture of Roundabouts, Swings and Other Fairground Amusements28.99.93ATECO Code Manufacture of Wheel Alignment and Balancing Equipment and Other Balancing Equipment28.99.99ATECO Code Manufacture of All Other Special-Purpose Machinery N.e.c.29.10.00ATECO Code Manufacture of Motor Vehicles29.20.00ATECO Code Manufacture of Bodies (Coachwork) for Motor Vehicles; Manufacture of Trailers and Semi-Trailers29.31.00ATECO Code Manufacture of Electrical and Electronic Equipment for Motor Vehicles29.32.00ATECO Code Manufacture of Other Parts and Accessories for Motor Vehicles30.11.00ATECO Code Building of Ships and Floating Structures for Civil Purposes30.12.00ATECO Code Building of Pleasure and Sporting Boats30.13.00ATECO Code Building of Ships and Vessels for Military Purposes30.20.00ATECO Code Manufacture of Railway Locomotives and Rolling Stock30.31.00ATECO Code Manufacture of Air and Spacecraft and Related Machinery for Civil Purposes30.32.00ATECO Code Manufacture of Air and Spacecraft and Related Machinery for Military Purposes30.40.00ATECO Code Manufacture of Military Fighting Vehicles30.91.11ATECO Code Manufacture of Engines for Motorcycles30.91.12ATECO Code Manufacture of Motorcycles, Excluding Engines30.91.20ATECO Code Manufacture of Parts and Accessories for Motorcycles30.92.10ATECO Code Manufacture of Bicycles, Excluding Parts and Accessories30.92.20ATECO Code Manufacture of Parts and Accessories for Bicycles30.92.30ATECO Code Manufacture of Vehicles for Disabled Persons30.92.40ATECO Code Manufacture of Baby Carriages and Pushchairs30.99.00ATECO Code Manufacture of Other Transport Equipment N.e.c.31.00.11ATECO Code Manufacture of Acoustic Comfort Modules for Shops, Offices and Other Collective Spaces31.00.12ATECO Code Manufacture of Chairs and Armchairs for Shops31.00.13ATECO Code Manufacture of Other Furniture for Shops31.00.14ATECO Code Manufacture of Chairs and Armchairs for Offices and Other Collective Spaces31.00.15ATECO Code Manufacture of Other Furniture for Offices and Other Collective Spaces31.00.20ATECO Code Manufacture of Kitchen Furniture31.00.31ATECO Code Manufacture of Indoor Furniture, Excluding Kitchen Furniture, Chairs, Sofas and Similar Products31.00.32ATECO Code Manufacture of Outdoor Furniture31.00.33ATECO Code Manufacture of Chairs and Seats31.00.34ATECO Code — Manufacture of Sofas, Sofa Beds and Armchairs31.00.35ATECO Code — Manufacture of Mattresses31.00.36ATECO Code — Manufacture of Furniture Parts and Accessories31.00.37ATECO Code — Finishing of Furniture31.00.39ATECO Code — Manufacture of Other Furniture N.e.c.32.11.00ATECO Code — Striking of Coins32.12.10ATECO Code — Cutting and Shaping of Precious and Semi-Precious Stones32.12.20ATECO Code — Manufacture of Jewellery and Goldsmiths' Articles in Precious Metals32.13.00ATECO Code — Manufacture of Imitation Jewellery and Related Articles32.20.00ATECO Code — Manufacture of Musical Instruments32.30.01ATECO Code — Manufacture of Gym, Fitness Centre and Athletics Equipment32.30.09ATECO Code — Manufacture of Other Sports Goods32.40.10ATECO Code — Manufacture of Games32.40.20ATECO Code — Manufacture of Toys32.50.10ATECO Code — Manufacture of Dental Prostheses32.50.20ATECO Code — Manufacture of Other Prostheses and Assistive Devices32.50.30ATECO Code — Manufacture of Ophthalmic Lenses32.50.40ATECO Code — Manufacture of Spectacle Frames32.50.51ATECO Code — Manufacture of Medical and Dental Instruments and Apparatus32.50.52ATECO Code — Manufacture of Medical and Dental Supplies32.50.53ATECO Code — Manufacture of Furniture for Medical and Dental Use32.91.00ATECO Code — Manufacture of Brooms and Brushes32.99.10ATECO Code — Manufacture of Protective Safety Devices32.99.20ATECO Code — Manufacture of Umbrellas, Buttons, Zip Fasteners, Wigs and Related Items32.99.30ATECO Code — Manufacture of Stationery Articles32.99.40ATECO Code — Manufacture of Coffins32.99.91ATECO Code — Manufacture of Electronic Cigarettes32.99.99ATECO Code — Manufacture of Other Miscellaneous Articles N.e.c.33.11.01ATECO Code — Repair and Maintenance of Metal Tanks, Reservoirs and Containers33.11.02ATECO Code — Repair and Maintenance of Hand-Operated Tools33.11.03ATECO Code — Repair and Maintenance of Moulds, Die Holders, Templates and Machine Forms33.11.04ATECO Code — Repair and Maintenance of Safes, Safe-Deposit Boxes and Armoured Metal Doors33.11.05ATECO Code — Repair and Maintenance of Military Firearms, Ordnance and Artillery33.11.06ATECO Code — Repair and Maintenance of Sporting and Civilian Firearms33.11.09ATECO Code — Repair and Maintenance of Other Metal Products33.12.10ATECO Code — Repair and Maintenance of Engines, Turbines, Pumps, Compressors and Similar Equipment33.12.20ATECO Code — Repair and Maintenance of Industrial Process Boilers33.12.30ATECO Code — Repair and Maintenance of Lifting and Handling Equipment33.12.40ATECO Code — Repair and Maintenance of Industrial Refrigeration and Air Purification Systems33.12.51ATECO Code — Repair and Maintenance of Office Machinery and Equipment33.12.52ATECO Code — Repair and Maintenance of Scales and Vending Machines33.12.53ATECO Code — Repair and Maintenance of Distillation or Rectification Equipment for Petroleum Refineries and Chemical Industries33.12.54ATECO Code — Repair and Maintenance of Packing and Packaging Machinery33.12.59ATECO Code — Repair and Maintenance of Other General-Purpose Machinery N.e.c.33.12.60ATECO Code — Repair and Maintenance of Agricultural Tractors33.12.70ATECO Code — Repair and Maintenance of Other Agricultural and Forestry Machinery33.12.91ATECO Code — Sharpening of Blades and Saw Blades for Machinery33.12.92ATECO Code — Repair and Maintenance of Merry-Go-Rounds, Swings and Other Amusement Rides33.12.99ATECO Code — Repair and Maintenance of Other Special-Purpose Machinery N.e.c.33.13.01ATECO Code — Repair and Maintenance of Irradiation, Electromedical and Electrotherapeutic Equipment33.13.02ATECO Code — Repair and Maintenance of Optical Instruments and Equipment33.13.09ATECO Code — Repair and Maintenance of Other Electronic and Optical Equipment33.14.00ATECO Code — Repair and Maintenance of Electrical Equipment33.15.00ATECO Code — Repair and Maintenance of Ships and Boats for Civil Purposes33.16.00ATECO Code — Repair and Maintenance of Aircraft and Spacecraft for Civil Purposes33.17.00ATECO Code — Repair and Maintenance of Other Transport Equipment for Civil Purposes33.18.10ATECO Code — Repair and Maintenance of Combat Vehicles for Military Purposes33.18.20ATECO Code — Repair and Maintenance of Ships and Boats for Military Purposes33.18.30ATECO Code — Repair and Maintenance of Aircraft and Spacecraft for Military Purposes33.19.00ATECO Code — Repair and Maintenance of Other Equipment33.20.01ATECO Code — Installation of Electric Motors, Generators and Transformers and of Electricity Distribution and Control Apparatus33.20.02ATECO Code — Installation of Communication Equipment and Radio and Television Apparatus33.20.03ATECO Code — Installation of Measuring and Control Instruments and Apparatus33.20.04ATECO Code — Installation of Metal Tanks, Reservoirs and Containers33.20.05ATECO Code — Installation of Steam Generators33.20.06ATECO Code — Installation of Office Machinery and Equipment33.20.07ATECO Code — Installation of Medical and Dental Instruments and Equipment33.20.09ATECO Code — Installation of Other Industrial Machinery and EquipmentFrequently asked questions
What is the profitability coefficient for manufacturing activities in the flat-rate regime?
For manufacturing and craft activities in section C the profitability coefficient is 67%. This means taxable income is obtained by multiplying receipts by 0.67: on €50,000 of turnover the taxable base is €33,500, on which the substitute tax (5% or 15%) and INPS contributions are calculated. Actual costs for raw materials and equipment are not deductible, as they are already accounted for in the 33% flat-rate allowance. You can calculate your taxes for your specific situation.
Should someone registering a VAT number for manufacturing enrol in the INPS artisans' or commerciants' scheme?
Anyone who predominantly produces, processes or repairs goods by hand enrolls in the INPS artisans' scheme, not the commerciants' scheme. Registration is done through the ComUnica filing at the Chamber of Commerce, which simultaneously activates the Business Register entry, the INPS position and INAIL cover, along with enrolment in the craft enterprise register. The practical difference from the commerciants' scheme is minor in terms of contributions, but the category, funds and some sector-specific benefits differ.
How much do manufacturing artisans pay in INPS contributions under the flat-rate regime in 2026?
Artisans pay a fixed annual contribution of around €4,521, payable even on low turnover, up to a minimum income threshold of around €18,808. On the portion of income exceeding the threshold a rate of 24% applies. Those in the flat-rate regime can apply for a 35% contribution reduction, which lowers both the fixed amount and the contributions on income above the threshold, by submitting a request to INPS within the relevant deadline.