Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- TALTRE ATTIVITÀ DI SERVIZI
- 95Riparazione e manutenzione di computer, beni per uso personale e per la casa, autoveicoli e motocicli
- 95.40.00Attività di servizi di intermediazione per la riparazione e la manutenzione di computer, beni per uso personale e per la casa, autoveicoli e motocicli
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
Frequently asked questions
A marketplace connecting customers with repair technicians: is 95.40.00 correct?
I book repair jobs but have no technicians of my own: is 95.40.00 correct?
Usually yes, if you sell or manage the intermediation service between the customer and the repairer. If, on the other hand, your relationship with the customer involves a repair you carry out yourself, choose the relevant repair code — for example 95.21.00.
I run a platform that books tyre fitters and body shops but they do the work: is 95.40.00 correct?
Yes, connecting customers with a garage and booking the job is intermediation, so 95.40.00. If you are the one fitting and changing tyres, the operational code is 95.31.30.