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
- 27Fabbricazione di apparecchiature elettriche
- 27.5Fabbricazione di apparecchi per uso domestico
- 27.52.00Fabbricazione di apparecchi non elettrici per uso domestico
Description
- manufacture of domestic non-electric cooking and heating equipment:
- non-electric space heaters, cooking ranges, grates, stoves, water heaters, cooking appliances, plate warmers, barbecues
Exclusion notes
Excluded from division 27:
- manufacture of electronic products, see division 26
Excluded from class 27.52:
- manufacture of central heating boilers and solar water heaters, see 28.21
Frequently asked questions
I build wood-burning stoves and gas hobs for home use — is the code 27.52.00?
Yes. 27.52.00 covers domestic cooking and heating appliances that are non-electric: stoves, gas hobs, gas water heaters, barbecues and plate warmers. If the same type of appliance is electric, the code becomes 27.51.00.
Does a gas boiler for central home heating go under 27.52.00 (domestic cooking appliances) or under boilers?
Usually not 27.52.00. Central heating boilers and permanently installed fixed appliances have their own code: 28.21.20. 27.52.00 covers standalone domestic appliances for cooking and heating, not fixed central-heating systems.
I make charcoal barbecues and garden grills for home use — does 27.52.00 still apply even though they are used outdoors?
Yes, 27.52.00 applies. Barbecues, grills and non-electric cooking appliances for domestic use are listed here, even when used in the garden or on a terrace. What matters is the domestic destination and the absence of an electrical supply. A grill or oven designed for a restaurant kitchen is professional catering equipment and follows the catering machinery codes, away from this one.
On top of building gas stoves I also connect them to the client's gas system on site — is 27.52.00 enough?
No, the gas connection is not covered here. 27.52.00 covers the manufacture of the stove or hob. When you go to the client's home and connect the appliance to the gas network, that activity is plumbing and heating installation, with code 43.22.06. Manufacturing the appliance and connecting it to the gas are two separate activities with separate codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 27.52.00— Fabbricazione di apparecchi per uso domestico non elettrici(corrispondenza diretta)