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
- 27Fabbricazione di apparecchiature elettriche
- 27.3Fabbricazione di cablaggi e attrezzature per cablaggio
- 27.32.00Fabbricazione di altri fili e cavi elettronici ed elettrici
Description
- manufacture of insulated wire and cable, made of steel, copper, aluminium
- manufacture of wire and cable for electricity transmission
Exclusion notes
Excluded from division 27:
- manufacture of electronic products, see division 26
Excluded from class 27.32:
- manufacture (drawing) of wire, see 24.34, 24.41, 24.42, 24.43, 24.44, 24.45
- manufacture of cables, printer cables, monitor cables, USB cables, see 26.11
- manufacture of electrical cord sets with insulated wire and connectors, see 27.90
- manufacture of cable sets, wiring harnesses and similar cable sets or assemblies for automotive applications, see 29.31
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 27.32.00— Fabbricazione di altri fili e cavi elettrici ed elettronici(corrispondenza diretta)