Tax Democracy

ATECO code 27.32.00

Manufacture of other electric and electronic wire and cable

FABBRICAZIONE DI ALTRI FILI E CAVI ELETTRICI ED ELETTRONICI

ATECO code27.32.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 27.32.00Fabbricazione di altri fili e cavi elettronici ed elettrici(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 27FABBRICAZIONE DI APPARECCHIATURE ELETTRICHE ED APPARECCHIATURE PER USO DOMESTICO NON ELETTRICHE
  • 27.3FABBRICAZIONE DI CABLAGGI E APPARECCHIATURE DI CABLAGGIO
  • 27.32.00Fabbricazione di altri fili e cavi elettrici ed elettronici

Frequently asked questions

I make insulated copper and aluminium electric cables for power — is the code 27.32.00 or the fibre code?
Yes, insulated wires and cables in steel, copper, or aluminium and cables for the transmission of electricity fall under 27.32.00. The separation from the neighbouring code is clear: fibre optic cables for data and images have their own code, 27.31.00. The material and function are what matter: electrical current here, optical transmission there.
I make cables and also fit the terminal sockets — do I stay under 27.32.00 or move to wiring equipment?
It depends on the main product. If you sell insulated electric cable, the code is 27.32.00. If your product is sockets, plugs, boxes, and connection accessories, then you move to wiring equipment 27.33.00. The question is what leaves your production line: the cable or the line accessory.
I make ready-to-use extension leads with plug and socket — is it 27.32.00 or a different code?
No, extension leads and extension sets made with insulated cable and connectors fall among other electrical equipment, 27.90.09, not under 27.32.00. This code is for insulated cable as a product, not for a finished extension lead with connectors. The distinguishing factor is whether you are selling the cable or an accessory already assembled and ready for use.

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