ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 95.31.99— Altre attività di riparazione e manutenzione di autoveicoli n.c.a.(diviso in più codici)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO; RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 45COMMERCIO ALL'INGROSSO E AL DETTAGLIO E RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 45.20Manutenzione e riparazione di autoveicoli
- 45.20.9Autolavaggio e altre attività di manutenzione
- 45.20.99Altre attività di manutenzione e di riparazione di autoveicoli
Frequently asked questions
Tow-bar installation for cars: is 95.31.99 correct?
Yes, the activities listed in the database specifically mention tow-bar installation on motor vehicles. If the work involves broader mechanical, electrical or electronic intervention, see 95.31.10.
Tow-bar fitting or roadside rescue: same code?
No. Tow-bar installation falls under 95.31.99. Towing and roadside rescue as a service for a broken-down vehicle goes under 52.21.60.
I fit parking sensors, cameras and aftermarket audio systems in cars: is 95.31.99 correct?
If the work involves the vehicle's electrical and electronic system, it is more of an electrical and electronic repair, so see 95.31.10. 95.31.99 is for residual activities not classified elsewhere, such as tow-bar installation.