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
- 26Fabbricazione di computer e prodotti di elettronica e ottica
- 26.40.0Fabbricazione di prodotti di elettronica di consumo
- 26.40.09Fabbricazione di altri prodotti di elettronica di consumo
Description
- manufacture of video recorders and duplicating equipment
- manufacture of televisions
- manufacture of television monitors and displays
- manufacture of audio recording and duplicating equipment
- manufacture of multimedia projectors suitable for use only or principally with transmission and reception apparatus for television broadcasting
- manufacture of stereo equipment
- manufacture of radio receivers
- manufacture of speaker systems
- manufacture of household-type video cameras
- manufacture of jukeboxes
- manufacture of amplifiers for musical instruments and public address systems
- manufacture of microphones
- manufacture of optical media players with optical reading systems
- manufacture of karaoke machines
- manufacture of headphones (e.g. for radio, stereo, computer)
- manufacture of personal audio and video headsets, including virtual reality headsets
- manufacture of home theatre audio and video equipment
Exclusion notes
Excluded from division 26:
- manufacture of conductors for electronic use and of optical fibre cables, see division 27
Excluded from class 26.40:
- reproduction of recorded media (computer media, sound, video etc.), see 18.20
- manufacture of computer peripheral devices and computer monitors, see 26.20
- manufacture of telephone answering machines, see 26.30
- manufacture of pagers, see 26.30
- manufacture of remote controlled devices (radio and infra-red), see 26.30
- manufacture of broadcast and studio equipment (e.g. reproduction equipment, transmitting and receiving antennas, commercial video cameras), see 26.30
- manufacture of antennas, see 26.30
- manufacture of digital cameras, see 26.70
- manufacture of electronic games with fixed (non-replaceable) software, see 32.40
Frequently asked questions
I manufacture loudspeakers, amplifiers and headphones — does everything go under 26.40.09, or do I switch codes for amplifiers?
Yes, loudspeakers, hi-fi systems, instrument amplifiers, microphones and headphones all belong in 26.40.09, because this code covers audio-video consumer electronics as a whole. The boundary appears when an amplifier distributes electrical power rather than sound: at that point it enters the manufacture of electrical equipment, for example 27.11.00.
I make VR headsets for home use — is that 26.40.09 or an optical instruments code?
Yes, virtual-reality headsets and personal audio-video devices fall under 26.40.09. They should not be confused with precision optical instruments such as lenses and binoculars in 26.70.11: that code is about optics as an instrument, whereas this one is about the consumer electronics product.
I make televisions and their screens, but also monitors — do they all fall under 26.40.09?
It depends on the intended use of the screen. Televisions, TV monitors and television displays belong in 26.40.09. Monitors designed for computers, on the other hand, are peripherals and fall under 26.20.00. The deciding factor is whether the screen is a consumer television device or a desktop peripheral.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 26.40.01— Fabbricazione di apparecchi per la riproduzione e registrazione del suono e delle immagini(unito da più codici)