C-30 ATECO Code Manufacture of Other Transport Equipment
Division 30 covers the manufacture of transport equipment other than motor vehicles: shipyards, pleasure-craft builders, railway rolling stock, aircraft and spacecraft, military vehicles, and the production of motorcycles together with related parts. Many of these codes relate to large industrial enterprises, but entries 30.12 (pleasure and sporting boats) and 30.91 (motorcycles and accessories) are also accessible to craftspeople and small sole traders. For those who meet the requirements, the flat-rate regime applies a profitability coefficient of 67%, and enrolment is almost always in the INPS artisans' scheme.
- ATECO 2025 codes
- 15
- Flat-rate eligible
- 15 of 15
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
30.11.00Building of ships and floating structures for civil purposesFlat-rate67%30.12.00Building of pleasure and sporting boatsFlat-rate67%30.13.00Building of ships and vessels for military purposesFlat-rate67%30.20.00Manufacture of railway locomotives and rolling stockFlat-rate67%30.31.00Manufacture of air and spacecraft and related machinery for civil purposesFlat-rate67%30.32.00Manufacture of air and spacecraft and related machinery for military purposesFlat-rate67%30.40.00Manufacture of military fighting vehiclesFlat-rate67%30.91.11Manufacture of engines for motorcyclesFlat-rate67%30.91.12Manufacture of motorcycles, excluding enginesFlat-rate67%30.91.20Manufacture of parts and accessories for motorcyclesFlat-rate67%30.92.10Manufacture of bicycles, excluding parts and accessoriesFlat-rate67%30.92.20Manufacture of parts and accessories for bicyclesFlat-rate67%30.92.30Manufacture of invalid carriagesFlat-rate67%30.92.40Manufacture of prams and pushchairsFlat-rate67%30.99.00Manufacture of other transport equipment n.e.c.Flat-rate67%
Frequently asked questions
What is the flat-rate regime profitability coefficient for activities in division 30?
The manufacturing activities in this division fall under the 'other economic activities' group, with a profitability coefficient of 67%. This means that 67% of revenue collected during the year becomes taxable income, while the remaining 33% is treated as flat-rate expenses and is not taxed. Both the substitute tax (5% for the first five years, then 15%) and INPS contributions are calculated on that taxable base. You can see the real impact on your situation and calculate your taxes.
Which INPS scheme does someone in the flat-rate regime who builds boats or motorcycles enrol in?
Since these are craft activities carried out as a sole trader, enrolment is in the INPS artisans' scheme, with the added requirement of registering with the craft enterprise register and the Chamber of Commerce. Contributions include a fixed annual amount of around €4,460 for 2025, due regardless of turnover up to the minimum threshold, plus 24% on the portion of income above that threshold. Those in the flat-rate regime can apply for a 35% reduction on contributions.
Can I really register a flat-rate VAT number in this division, or are these activities only for large companies?
Entries such as the construction of warships (30.13), locomotives (30.20) or aircraft (30.31) are in practice associated with large industrial companies and are rarely seen in the flat-rate regime. By contrast, the construction of pleasure and sporting craft (30.12) and the manufacture of motorcycles, engines and accessories (30.91) remain viable for craftspeople. In both cases you must stay within the €85,000 annual revenue ceiling and meet the other regime requirements; once that threshold is exceeded, the following year you move to the standard regime.