ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 26.60.01— Fabbricazione di apparecchiature per irradiazione, elettromedicali ed elettroterapeutiche per usi medici(unito da più codici)
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; APPARECCHI ELETTROMEDICALI, APPARECCHI DI MISURAZIONE E DI OROLOGI
- 26.60.0Fabbricazione di strumenti per irradiazione, apparecchiature elettromedicali ed elettroterapeutiche
- 26.60.02Fabbricazione di apparecchi elettromedicali (incluse parti staccate e accessori)
Frequently asked questions
I build irradiation systems for sterilising food — is that ATECO code 26.60.02 or the medical code?
Yes, irradiation equipment for food and milk and equipment for industrial, scientific or research use belongs in 26.60.02. The defining criterion is that it is not used on patients. If instead the radiation device is used for medical diagnosis or treatment, the correct code is 26.60.01.
I make X-ray machines for industrial quality control — is that 26.60.02 or does it fall under testing instruments?
Usually 26.60.02, because this code covers irradiation for non-medical purposes, including industrial use. If, however, the instrument is primarily a non-irradiation testing and measuring device — such as a polygraph or spectrometer — then see 26.51.29. The point is whether the device irradiates or measures.
I make UV equipment — does it go in 26.60.02 even for tanning beds used in beauty salons?
No, tanning beds have their own dedicated code under electrical equipment for aesthetics, 27.90.04, not 26.60.02. This code is for irradiation equipment intended for industrial, scientific or research use, such as food and milk irradiation. The deciding factor is aesthetic use versus technical or process use.