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
- 27.40.0Fabbricazione di apparecchiature per l'illuminazione
- 27.40.09Fabbricazione di altre apparecchiature per l'illuminazione
Description
- manufacture of lamps, fixtures and bulbs, e.g. discharge, incandescent, fluorescent, ultraviolet, infra-red, light-emitting diode (LED)
- manufacture of ceiling or wall lighting fixtures (e.g. chandeliers)
- manufacture of table or floor-standing lamps (i.e. lighting fixtures)
- manufacture of electric fireplace logs
- manufacture of flashlights
- manufacture of electric insect lamps
- manufacture of lanterns (e.g. carbide, electric, gas, gasoline, kerosene)
- manufacture of spotlights
- manufacture of street lighting fixtures (except traffic signals)
- manufacture of solar lighting equipment
Exclusion notes
Excluded from division 27:
- manufacture of electronic products, see division 26
Excluded from class 27.40:
- manufacture of glassware and glass parts for lighting fixtures, see 23.15
- manufacture of light-emitting diodes (LEDs), see 26.11
- manufacture of current-carrying and non-current-carrying wiring devices for lighting fixtures, see 27.33
- manufacture of ceiling fans or bath fans with integrated lighting fixtures, see 27.51
- manufacture of electrical signalling equipment (e.g. traffic lights and pedestrian signalling equipment), see 27.90
- manufacture of electrical signs, see 27.90
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 27.40.09— Fabbricazione di altre apparecchiature per illuminazione(rimappatura complessa)