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
- 30Fabbricazione di altri mezzi di trasporto
- 30.20.00Costruzione di locomotive e di materiale rotabile ferro-tranviario
Description
- manufacture of electric, diesel, steam and other rail locomotives
- manufacture of self-propelled railway or tramway coaches, vans and trucks
- manufacture of railway or tramway maintenance or service vehicles
- manufacture of railway or tramway rolling stock, not self-propelled, e.g.:
- passenger coaches, goods vans, tank wagons, self-discharging vans and wagons, workshop vans, crane vans, tenders
- manufacture of specialised parts of railway or tramway locomotives or of rolling stock, e.g.:
- bogies, axles and wheels, brakes and parts of brakes; hooks and coupling devices, buffers and buffer parts; shock absorbers; wagon and locomotive frames; bodies; corridor connections
- manufacture of mining locomotives and mine carts
- manufacture of mechanical and electromechanical signalling, safety and traffic control equipment (e.g. for railways, tramways, inland waterways, roads, parking facilities, airfields)
- manufacture of railway car seats
- manufacture of cable car cabins and cable car cars
Exclusion notes
Excluded from class 30.20:
- manufacture of unassembled rails, see 24.10
- manufacture of assembled railway or tramway track fixtures and fittings, see 25.99
- manufacture of electric motors not for motor vehicles, see 27.11
- manufacture of electrical signalling, safety or traffic-control equipment for railways or tramways, see 27.90
- manufacture of engines and turbines, except motor vehicle, aircraft and motorcycle engines, see 28.11
- manufacture of railway engines, see 28.11
Frequently asked questions
I build railway coaches and wagons — does this code also cover locomotives and trams?
Yes. It covers electric, diesel, and steam locomotives; railway, tramway, and metro coaches and multiple units; non-self-propelled rolling stock such as freight wagons and tank wagons; and components such as bogies, axles, and buffers. It also includes cable-car cabins and aerial ropeway cars.
I only make bogies, axles, and wheels for trains, not the complete vehicle — same code as rolling stock?
Yes. Specialist parts for locomotives and rolling stock, such as swivelling bogies, axles, wheels, brakes, and buffers, are listed under this heading. You stay here as long as the parts are for rail or tramway rolling stock, not for other modes of transport.
I build cable-car cabins and aerial ropeway cars — do they go here or under cable transport equipment?
Here. The construction of cable-car cabins and aerial ropeway cars is listed under this heading alongside rolling stock. Stay on 30.20.00 as long as we are talking about the vehicle — the cabin or the car; the cable installation and its winches are lifting machinery and follow a different classification.
I manufacture signalling and safety equipment for railway and tramway traffic — does it fall under this rolling stock code?
Yes. Mechanical and electromechanical signalling, safety, and traffic-control equipment for railways and tramways is included under this heading. The difference from the vehicle itself is that here you are classifying the traffic-control system, not the coach or the locomotive.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: