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
- 26Fabbricazione di computer e prodotti di elettronica e ottica
- 26.30.0Fabbricazione di apparecchiature per le comunicazioni
- 26.30.09Fabbricazione di altre apparecchiature per le comunicazioni
Description
- manufacture of central office switching equipment
- manufacture of cordless telephones
- manufacture of private branch exchange (PBX) equipment
- manufacture of telephone and facsimile equipment, including telephone answering machines
- manufacture of data communication equipment (e.g. bridges, routers, gateways)
- manufacture of transmitting and receiving antenna
- manufacture of pagers
- manufacture of mobile telephones
- manufacture of mobile communication equipment
- manufacture of modems (carrier equipment)
- manufacture of communication devices using infra-red signals (e.g. remote controls)
- manufacture of intercoms
- manufacture of telecommunication equipment for satellites
- manufacture of smartwatches
Exclusion notes
Excluded from division 26:
- manufacture of conductors for electronic use and of optical fibre cables, see division 27
Excluded from class 26.30:
- manufacture of electronic components and sub-assemblies used in communication equipment, including computer modems, see 26.12
- manufacture of printed circuit boards loaded with passive elements, see 26.12
- manufacture of computers and computer peripheral equipment, see 26.20
- manufacture of consumer audio and video equipment, see 26.40
- manufacture of burglar- and fire-alarm systems, sending signals to a control station, see 26.51
- manufacture of global positioning system (GPS) devices, see 26.51
- manufacture of electronic scoreboards, see 27.90
- manufacture of traffic lights, see 27.90
Frequently asked questions
I manufacture routers, modems and network gateways — does that fall under 26.30.09 or under wiring equipment?
Yes, routers, modems, bridges and gateways belong in 26.30.09 alongside telephones, PBX switchboards and transceiver antennas. What matters is that the device processes and routes the signal. If you instead make the cables and connectors that link these devices, you move to 27.33.00 for connectors or to 27.31.00 for fibre.
I manufacture smartwatches and mobile phones — is that 26.30.09 or the watch ATECO code?
Yes, smartwatches and mobile phones fall under 26.30.09, because this code covers the manufacture of mobile communications equipment and smartwatches are explicitly listed. The smartwatch belongs here on account of its communication function, not in 26.52.00, which is reserved for traditional timepieces and their movements.
I make intercoms, infrared remote controls and pagers — do they all fall under 26.30.09?
Yes, intercoms, infrared remote-control devices, pagers and telephone answering machines are all explicitly listed among the activities of 26.30.09. The common thread is that the device transmits or receives a communications signal. If the product were instead an alarm system that sends a signal to a monitoring station, the code would change to 26.51.21.
I manufacture transceiver antennas and satellite communications equipment — is that 26.30.09 or the broadcast code?
Usually 26.30.09, because transceiver antennas and satellite telecommunications equipment are among the activities listed for this code. The boundary with broadcast lies in function: if the device is a radio or television transmitter that distributes content to the public, it moves to 26.30.01. The key question is whether you are transmitting a TV signal or operating a communications network.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 26.30.29— Fabbricazione di altri apparecchi elettrici ed elettronici per telecomunicazioni(corrispondenza diretta)