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
- CATTIVITÀ MANIFATTURIERE
- 30Fabbricazione di altri mezzi di trasporto
- 30.3Fabbricazione di aeromobili, veicoli spaziali e relativi equipaggiamenti
- 30.32.00Fabbricazione di aeromobili, veicoli spaziali e relativi equipaggiamenti per scopi militari
Description
- manufacture of military air and spacecraft
- manufacture of defence aircraft and fighter aircraft
- manufacture of fixed-wing aircraft
- manufacture of tiltrotor aircraft
- manufacture of rotary-wing aircraft
- manufacture of drones for military purposes (Unmanned Aerial Vehicles UAVs)
- manufacture of military aircraft engines, turbojets and turbopropellers
- factory overhaul and rebuilding military air and spacecraft
- manufacture of military aircraft seats
Exclusion notes
Excluded from class 30.32:
- manufacture of weapons and ammunition, see 25.30
- manufacture of missiles for military purposes, see 25.30
- manufacture of civilian air and spacecraft and related machinery, see 30.31
- repair and maintenance of military air and spacecraft machinery, see 33.18
Frequently asked questions
I manufacture drones and defence aircraft for military use: this code or the civil one?
Military use goes here. This category covers aircraft and spacecraft for military purposes, combat and defence aircraft, military UAV drones, and their engines. Civil drones and aircraft, including recreational ones, fall under 30.31.00.
I only overhaul and rebuild military aircraft, not manufacture new ones: does this code still apply?
Yes. The overhaul and rebuilding of military air and spacecraft is included in this code. What determines the classification is the military end use of the aircraft, not whether it is new or rebuilt.
I manufacture only engines and turbojets for military aircraft, not the complete aircraft: same code as the aircraft?
Yes. Engines, turbojets, and turboprops for military aircraft are included here alongside the aircraft. If the engine is for a civil aircraft, the code changes to 30.31.00. The end use of the aircraft is the deciding factor.
I work in defence and manufacture both military drones and armoured ground vehicles: can I keep everything under this code?
No — air and land are separate categories. Military drones and aircraft belong here; tanks and armoured fighting vehicles fall under 30.40.00. The military end use is common to both, but the type of vehicle separates the two codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 30.30.02— Fabbricazione di missili balistici(unito da più codici)