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
- 27Fabbricazione di apparecchiature elettriche
- 27.90.0Fabbricazione di altre apparecchiature elettriche
- 27.90.09Fabbricazione di altre apparecchiature elettriche n.c.a.
Description
- manufacture of battery chargers, solid-state
- manufacture of door opening and closing devices, electrical
- manufacture of electric bells
- manufacture of extension cords made from purchased insulated wire
- manufacture of ultrasonic cleaning machines (except laboratory and dental)
- manufacture of fuel cells, regulated and unregulated power supplies
- manufacture of uninterruptible power supplies (UPS)
- manufacture of surge suppressors (except for distribution-level voltage)
- manufacture of appliance cords, extension cords, and other electrical cord sets with insulated wire and connectors
- manufacture of carbon and graphite electrodes, contacts, and other electrical carbon and graphite products
- manufacture of particle accelerators
- manufacture of electromagnets
- manufacture of sirens
- manufacture of electronic scoreboards
- manufacture of electrical insulators (except glass or porcelain)
- manufacture of electroplating machinery
- manufacture of on-board chargers for motor vehicles
- manufacture of assembled cables, fitted with connectors
- manufacture of charging facilities for cars
Exclusion notes
Excluded from division 27:
- manufacture of electronic products, see division 26
Excluded from class 27.90:
- manufacture of glass electrical insulators, see 23.15
- manufacture of porcelain electrical insulators, see 23.43
- manufacture of carbon and graphite fibres and products (except electrodes and electrical applications), see 23.99
- manufacture of electronic component-type rectifiers, voltage regulating integrated circuits, power converting integrated circuits, electronic capacitors, electronic resistors, and similar devices, see 26.11
- manufacture of photovoltaic cells, modules and panels, see 26.11
- manufacture of burglar and fire alarm systems, sending signals to a control station, see 26.51
- manufacture of mine detectors, pulse (signal) generators; metal detectors, see 26.51
- manufacture of transformers, motors, generators, switchgear, relays and industrial controls, see 27.1
- manufacture of batteries, see 27.20
- manufacture of communication and energy wire, current-carrying and non-current-carrying wiring devices, see 27.3
- manufacture of lighting equipment, see 27.40
- manufacture of household appliances, see 27.5
- manufacture of non-electrical welding and soldering equipment, see 28.29
- manufacture of motor vehicle electrical equipment (e.g. generators, alternators, spark plugs, ignition wiring harnesses, power window and door systems, voltage regulators), see 29.31
- manufacture of inverter modules and fuel cells for cars, see 29.31
- repair and maintenance of electrical equipment, see 33.14
Frequently asked questions
I manufacture EV charging stations and on-board vehicle chargers — is the code 27.90.09?
Yes. Charging stations for electric vehicles, on-board chargers for motor vehicles and solid-state chargers are listed under 27.90.09. If instead you produce the battery or accumulator itself, that uses a different code: 27.20.00. You make the charger, not the battery.
I make UPS uninterruptible power supplies and stabilised power supplies — 27.90.09 or an electronics code?
Use 27.90.09: UPS units, stabilised and non-stabilised power supplies, extension leads with connectors, doorbells and sirens all fall under this catch-all code in group 27.90. If you build equipment for electricity distribution and control such as switchboards and circuit breakers, you move to 27.12.00.
I manufacture electric sirens and doorbells — do they stay under 27.90.09 or go with burglar alarms?
Usually 27.90.09: electric sirens and doorbells are listed in this code as individual sound-emitting devices. The situation changes when you build a complete burglar alarm or fire detection system that sends a signal to a control panel: that is a security system and goes under 26.51.21. The standalone siren here, the integrated alarm system there.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025:
