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
- 32Altre attività manifatturiere
- 32.50Fabbricazione di strumenti e forniture mediche e dentistiche
- 32.50.20Fabbricazione di altre protesi e ausili
Description
- manufacture of artificial teeth and dental fittings
- manufacture of orthopaedic and prosthetic devices
- manufacture of made-to-measure orthopaedic footwear and special insoles for correcting orthopaedic conditions
- manufacture of glass eyes
- manufacture of artificial limbs
- manufacture of crutches
- repair of the aforementioned devices
Exclusion notes
Excluded from class 32.50:
- manufacture of special series-produced shoes supporting the arch of the foot, see 15.20
- manufacture of denture fixative pastes and powders, see 20.42
- manufacture of wadding, gauze, bandages and similar articles (e.g. dressings, adhesive plasters, poultices, impregnated or coated with pharmaceutical substances), see 21.20
- manufacture of electromedical and electrotherapeutic apparatus, see 26.60
- manufacture of hearing aids, see 26.60
- manufacture of pacemakers, see 26.60
- manufacture of optical instruments and lenses, e.g. binoculars, microscopes, see 26.70
- manufacture of wheelchairs, see 30.92
- retail sale of corrective glasses, lenses and sunglasses, see 47.74
Frequently asked questions
I am an orthopaedic technician making custom braces, orthoses and insoles: is the ATECO code 32.50.20?
Yes. The manufacture of orthopaedic and prosthetic devices, including custom orthopaedic footwear and special insoles to correct orthopaedic conditions, falls under 32.50.20. If you make dental prostheses instead, the code is 32.50.10.
I produce artificial limbs and crutches: does that still fall under 32.50.20?
Yes. Artificial limbs, crutches and walking aids are listed under 32.50.20, along with glass eyes and artificial teeth. The code also covers the repair of these devices.
I make custom orthopaedic footwear fitted to the patient: prostheses code 32.50.20 or footwear code?
Usually 32.50.20: footwear made to measure for a patient and corrective insoles are treated as medical aids, not as ordinary footwear. The production of standard footwear falls under a different division.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 32.50.30— Fabbricazione di protesi ortopediche, altre protesi ed ausili (inclusa riparazione)(unito da più codici)