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
- TALTRE ATTIVITÀ DI SERVIZI
- 95Riparazione e manutenzione di computer, beni per uso personale e per la casa, autoveicoli e motocicli
- 95.3Riparazione e manutenzione di autoveicoli e motocicli
- 95.31Riparazione e manutenzione di autoveicoli
- 95.31.9Lavaggio e altre attività di riparazione e manutenzione di autoveicoli
- 95.31.99Altre attività di riparazione e manutenzione di autoveicoli n.c.a.
Description
- installation of tow hooks for motor vehicles
Exclusion notes
Excluded from division 95:
- specialised maintenance and repair of industrial, commercial and similar machinery and equipment not used by households, see division 33
Excluded from class 95.31:
- retreading and rebuilding of tyres, see 22.11
- fitting out services for caravans and motorhomes, see 29.20
- repair of forklifts and agricultural tractors, see 33.12
- towing and road side assistance, see 52.21
- periodic road-safety testing of motor vehicles, see 71.20
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 45.20.99— Altre attività di manutenzione e di riparazione di autoveicoli(diviso in più codici)