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
- 30Fabbricazione di altri mezzi di trasporto
- 30.9Fabbricazione di mezzi di trasporto n.c.a.
- 30.99.00Fabbricazione di altri mezzi di trasporto n.c.a.
Description
- manufacture of hand-propelled vehicles (e.g. luggage carts, handcarts, sledges, shopping carts)
- manufacture of vehicles drawn by animals (e.g. sulkies, donkey-carts, hearses)
Exclusion notes
Excluded from class 30.99:
- manufacture of works trucks, whether or not fitted with lifting or handling equipment, whether or not self-propelled, of the type used in factories (including hand carts and wheelbarrows), see 28.22
- manufacture of decorative restaurant carts (e.g. dessert carts, food wagons), see 31.00
Frequently asked questions
I make luggage trolleys, hand carts and sledges — which ATECO code should I use?
This one. Manually propelled vehicles — such as luggage trolleys, hand carts, sledges and shopping carts — fall under 30.99.00, alongside animal-drawn vehicles like carriages and pull carts. It is the residual category for transport equipment that has no dedicated code of its own.
I make shopping carts — is this the right code, or should I use one of the specific codes under 30.92?
I build horse-drawn carriages and wagons — is this the correct code?
Yes. Animal-drawn vehicles — such as carriages, coaches and pull wagons — fall under this residual category alongside hand-pushed vehicles. It covers transport equipment that has no dedicated code; mobility aids for people with disabilities are classified instead under their own code at 30.92.30.
I make wooden wheelbarrows and garden trolleys — do they go here or under outdoor furniture?
Here, because they are vehicles for moving loads by hand. Wheelbarrows and garden trolleys follow the manually propelled vehicles in this category. Tables, seating and outdoor furniture in wood or metal belong instead under garden furniture at 31.00.32: the distinction is between a vehicle that carries things and a piece of furniture you sit on.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 30.99.00— Fabbricazione di veicoli a trazione manuale o animale(corrispondenza diretta)