ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 27.90.04— Fabbricazione di apparecchiature elettriche per parrucchieri, solarium e centri estetici(corrispondenza diretta)
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
- 28FABBRICAZIONE DI MACCHINARI ED APPARECCHIATURE N.C.A.
- 28.9FABBRICAZIONE DI ALTRE MACCHINE PER IMPIEGHI SPECIALI
- 28.99Fabbricazione di macchine per impieghi speciali n.c.a. (incluse parti e accessori)
- 28.99.30Fabbricazione di apparecchi per istituti di bellezza e centri di benessere
Frequently asked questions
I manufacture tanning beds for beauty centres — is the code 27.90.04 or an electro-medical one?
Yes, tanning beds for tanning salons and beauty centres fall under 27.90.04. The distinction lies in the aesthetic rather than medical purpose. Irradiation devices for non-medical use instead fall under 26.60.02. If the device treats or addresses a medical condition, it leaves 27.90.04.
I make professional hair dryers and curling irons for salons — 27.90.04 or the domestic appliances code?
Professional electric salon equipment generally falls under 27.90.04, which explicitly lists hairdressing appliances. The same hair dryer designed for home use goes under domestic appliances in 27.51.00. Professional or domestic use is the deciding factor.
I manufacture laser and intense pulsed light devices for cosmetic hair removal — 27.90.04 or an electro-medical code?
It depends on what the device is certified for. If the use is purely aesthetic in a beauty centre context, the device sits close to 27.90.04 for beauty equipment. When the laser or irradiation machine is designed to treat or cure a medical condition, it becomes an electro-medical device for medical use and follows 26.60.01. Whether the purpose is medical or purely cosmetic determines the code.