Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 26Fabbricazione di computer e prodotti di elettronica e ottica
- 26.5Fabbricazione di strumenti di misurazione e prova e di orologi
- 26.51Fabbricazione di strumenti e apparecchi di misurazione, prova e navigazione
- 26.51.2Fabbricazione di altri strumenti e apparecchi di misurazione e prova
- 26.51.29Fabbricazione di altri strumenti e apparecchi di misurazione e prova n.c.a.
Description
- manufacture of automotive emissions testing equipment
- manufacture of physical properties testing and inspection equipment
- manufacture of polygraph machines
- manufacture of radiation detection and monitoring instruments
- manufacture of thermometers liquid-in-glass and bi-metal types (except medical)
- manufacture of humidistats
- manufacture of hydronic limit controls
- manufacture of flame and burner control
- manufacture of spectrometers
- manufacture of pneumatic gauges
- manufacture of consumption meters (e.g. water, gas, electricity)
- manufacture of flow meters and counting devices
- manufacture of tally counters
- manufacture of mine detectors, pulse (signal) generators; metal detectors
- manufacture of environmental controls and automatic controls for appliances
- manufacture of industrial process control instruments
- manufacture of laboratory analytical instruments (e.g. blood analysis equipment)
- manufacture of laboratory scales, balances, incubators and miscellaneous laboratory apparatus for measuring, testing, etc.
- manufacture of electron and proton microscopes (except optical microscopes)
- manufacture of drawing, marking-out or mathematical calculating instruments
Exclusion notes
Excluded from division 26:
- manufacture of conductors for electronic use and of optical fibre cables, see division 27
Excluded from class 26.51:
- manufacture of telephone answering machines, see 26.30
- manufacture of irradiation equipment, see 26.60
- manufacture of optical positioning equipment, see 26.70
- manufacture of lenses, optical microscopes, binoculars and telescopes, see 26.70
- manufacture of dictating machines, see 28.23
- manufacture of weighing machinery (other than sensitive laboratory balances), levels, tape measures, etc., see 28.29
- manufacture of tyre alignment and balancing equipment, see 28.99
- manufacture of medical thermometers, see 32.50
- installation of industrial process control equipment, see 33.20
Frequently asked questions
I make water and gas meters and laboratory precision balances — is the code 26.51.29 or the clockwork-movement code for meters?
Yes, water, gas and electricity consumption meters and laboratory precision balances belong in 26.51.29, which covers measuring and testing instruments not classified elsewhere. Do not confuse consumption meters with timekeeping devices: parking meters and timing devices with clockwork movements fall under 26.52.00.
I make metal detectors and blood-analysis instruments — is that 26.51.29 or the electro-medical code?
It depends on the intended use. Metal detectors, laboratory instruments and blood-analysis apparatus belong in 26.51.29. But if the device is an electro-medical apparatus for diagnosis or treatment on a patient — such as an electrocardiograph — the code becomes 26.60.01. The deciding factor is whether the instrument measures in a laboratory or acts on the patient's body.
I make vehicle-emission analysis equipment and industrial thermometers — do those fall under 26.51.29?
Yes, motor-vehicle emission analysis equipment and non-medical liquid-in-glass or bimetallic thermometers are explicitly listed among the activities of 26.51.29. The rule is that they measure and analyse physical properties. Medical thermometers are excluded and follow the medical instrumentation of class 32.50, not this code.
I make radiation monitoring instruments — is that 26.51.29 or the irradiation equipment code?
Usually 26.51.29, because instruments that monitor and detect radiation are measuring devices and are listed here. The boundary with those who build apparatus that emits radiation is clear: an irradiation system for industrial use belongs in 26.60.02. The point is whether the device measures radiation or generates it.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025:
- 26.51.29— Fabbricazione di altri apparecchi di misura e regolazione, strumenti da disegno, di contatori di elettricità, gas, acqua ed altri liquidi, di bilance analitiche di precisione (incluse parti staccate ed accessori)(unito da più codici)
- 26.51.21— Fabbricazione di rilevatori di fiamma e combustione, di mine, di movimento, generatori d'impulso e metal detector(rimappatura complessa)