Tax Democracy

ATECO code 32.50.12

Manufacture of dental and medical apparatus and instruments (including spare parts and accessories)

FABBRICAZIONE DI APPARECCHI E STRUMENTI PER ODONTOIATRIA E DI APPARECCHI MEDICALI (INCLUSE PARTI STACCATE E ACCESSORI)

ATECO code32.50.12

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 32.50.51Fabbricazione di strumenti e apparecchiature mediche e dentistiche(rimappatura complessa)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 32ALTRE INDUSTRIE MANIFATTURIERE
  • 32.50Fabbricazione di strumenti e forniture mediche e dentistiche
  • 32.50.1Fabbricazione di mobili per uso medico, apparecchi medicali, di materiale medico-chirurgico e veterinario, di apparecchi e strumenti per odontoiatria (incluse parti staccate e accessori)
  • 32.50.12Fabbricazione di apparecchi e strumenti per odontoiatria e di apparecchi medicali (incluse parti staccate e accessori)

Frequently asked questions

I produce dental laboratory furnaces and centrifuges: is the ATECO code 32.50.51 or the prostheses one?
Yes, 32.50.51. Dental laboratory furnaces, centrifuges, sterilisers and ultrasonic cleaning machines are instruments and apparatus, not prostheses. Finished dental prostheses fall under 32.50.10.
I make artificial respiration and oxygen therapy devices: does that fall under 32.50.51?
Yes. The code covers artificial respiration devices and instruments for ozone therapy, oxygen therapy and aerosol therapy, in addition to dental and ophthalmic instruments.
I produce single-use syringes and needles: instruments code 32.50.51 or supplies code?
Usually supplies: syringes, needles, catheters and cannulas fall under 32.50.52. Code 32.50.51 covers instruments and apparatus, such as sterilisers and medical thermometers.

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