Tax Democracy

ATECO code 30.91.20

Manufacture of accessories and spare parts for motorcycles and mopeds

FABBRICAZIONE DI ACCESSORI E PEZZI STACCATI PER MOTOCICLI E CICLOMOTORI

ATECO code30.91.20

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 30.91.20Fabbricazione di parti e accessori per motocicli(rimappatura complessa)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 30FABBRICAZIONE DI ALTRI MEZZI DI TRASPORTO
  • 30.9FABBRICAZIONE DI MEZZI DI TRASPORTO N.C.A.
  • 30.91Fabbricazione di motocicli (inclusi i motori)
  • 30.91.20Fabbricazione di accessori e pezzi staccati per motocicli e ciclomotori

Frequently asked questions

I manufacture exhausts, brakes, and gearboxes for motorcycles: motorcycle parts code or auto parts code?
Motorcycle parts here. This category covers parts and accessories for motorcycles such as brakes, gearboxes, clutches, wheels, exhausts and exhaust pipes, as well as pistons and carburettors. Parts for motor vehicles, even similar ones, fall instead under 29.32.00.
I make motorcycle accessories but also the vehicle frame: can I keep everything here or do I need another code?
Parts and accessories stay here, but the complete vehicle does not. If you assemble the complete motorcycle the code is 30.91.12; if you manufacture the engine go to 30.91.11.
I manufacture brakes, handlebars, and gears for both motorcycles and bicycles: can I keep everything under this code?
Only parts for motorcycles stay here. Frames, rims, handlebars, brakes, and gears for bicycles, even if similar, go under bicycle parts, 30.92.20. It is the vehicle the component is intended for that determines the code, not the type of part.

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