ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 27.40.09— Fabbricazione di altre apparecchiature per l'illuminazione(rimappatura complessa)
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 ED APPARECCHIATURE PER USO DOMESTICO NON ELETTRICHE
- 27.40.0Fabbricazione di apparecchiature per illuminazione
- 27.40.09Fabbricazione di altre apparecchiature per illuminazione
Frequently asked questions
I manufacture LED chandeliers and table lamps — is the right code 27.40.09 or electronic components?
Yes, lamps, chandeliers, ceiling lights and light bulbs (including LED ones) fall under 27.40.09. You are producing a finished lighting fixture. If instead you only manufacture the LED diode or module as a component to sell to other producers, that is electronics and goes under 26.11.00.
I make street lamp posts and floodlights for road lighting — 27.40.09 or the traffic signals code?
Use 27.40.09: street lighting equipment and floodlights are listed here, with traffic signals excluded. The moment you produce traffic lights or luminous road-traffic signalling devices, you move to 27.90.02. Light that illuminates stays here; light that signals goes there.
I manufacture chandeliers, but most of my work is installing lighting in clients' shops — do I stay on 27.40.09?
Only if your core activity is building the fixture. 27.40.09 covers the manufacture of lamps and chandeliers. If what you mainly invoice is laying lighting systems in clients' homes or shops, that is building installation and uses code 43.21.01. Those who manufacture and those who install on site do not share the same code.
I make electric torches and insect-killer lamps — do they stay under 27.40.09 or go with small appliances?
Yes, they stay under 27.40.09. Electric torches, lanterns and electric insect-killer lamps are listed specifically in this code because they are lighting devices. Electrical household appliances that do not provide light, such as fans or vacuum cleaners, fall under domestic appliances in 27.51.00. What matters is whether the product is designed to produce light.