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
- 32Altre attività manifatturiere
- 32.30.0Fabbricazione di articoli sportivi
- 32.30.09Fabbricazione di altri articoli sportivi
Description
- manufacture of articles and equipment for sports, outdoor and indoor games, of any material, e.g.:
- hard, soft and inflatable balls
- rackets, bats and clubs
- skis, bindings and poles
- ski boots, snowboard boots and cross-country ski footwear
- sailboards, surfboards and waterskis
- requisites for sport fishing, including landing-nets
- decoy 'birds' and similar requisites for hunting or shooting
- table tennis equipment
- articles and equipment for mountain climbing
- gloves for use in sport, of leather or composition leather
- basins for swimming and padding pools
- ice skates, roller skates
- bows and crossbows
Exclusion notes
Excluded from class 32.30:
- manufacture of boat sails, see 13.96
- manufacture of sports apparel, see 14.29
- manufacture of saddlery and harness, see 15.12
- manufacture of whips and riding crops, see 15.12
- manufacture of sports footwear, see 15.20
- manufacture of rubber wetsuits and diving suits, see 22.12
- manufacture of plastic headgear, excluding safety headgear, see 22.26
- manufacture of sporting, hunting or target-shooting weapons and ammunition, see 25.30
- manufacture of sports vehicles other than bobsleighs, toboggans etc., see divisions 29, 30
- manufacture of boats for sports and recreation, see 30.12
- manufacture of billiard tables, see 32.40
- manufacture of earplugs and noise plugs (e.g. for swimming and noise protection), see 32.99
- manufacture of safety headgear, see 32.99
- repair of sports goods, see 95.29
Frequently asked questions
I produce surfboards and skis: is the ATECO code 32.30.09 or the gym equipment one?
Yes, 32.30.09. Skis, ski bindings, ski poles, surfboards, sailboards and water-ski boards fall under the other sporting goods code. Training equipment for gyms has its own dedicated code: 32.30.01.
I manufacture ski and snowboard boots: do they go under the footwear code or the sporting goods code?
They go under 32.30.09: the classification places ski boots, snowboard boots and cross-country ski footwear here, treating them as sporting goods rather than ordinary footwear.
I make sporting bows and crossbows: does that fall under sporting goods or weapons?
Usually 32.30.09, which lists bows and crossbows among sporting goods. The manufacture of actual firearms is a separate matter; for the repair of sporting weapons the relevant code is 33.11.06.
I produce inflatable balls and prefabricated paddling pools for children: does that fall under 32.30.09?
Yes. Hard, soft and inflatable balls, prefabricated swimming pool shells and children's paddling pools are all listed among the sporting goods of 32.30.09. Inflatable rubber toys, however, fall under 32.40.20.