ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 26.40.09— Fabbricazione di altri prodotti di elettronica di consumo(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%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 26FABBRICAZIONE DI COMPUTER E PRODOTTI DI ELETTRONICA E OTTICA; APPARECCHI ELETTROMEDICALI, APPARECCHI DI MISURAZIONE E DI OROLOGI
- 26.40Fabbricazione di prodotti di elettronica di consumo audio e video
- 26.40.01Fabbricazione di apparecchi per la riproduzione e registrazione del suono e delle immagini
Frequently asked questions
I build retro consoles and mini-arcade machines — is the right ATECO code 26.40.01 or the video-game publishing code?
Yes, if you manufacture the console hardware the code is 26.40.01. It is worth drawing the line: this code covers the physical machine. Developing and publishing game software is an entirely different division (video-game publishing, 58.xx), and generic audio-video consumer electronics fall under 26.40.09.
I make a VR headset designed primarily for gaming — does that fall under 26.40.01 or under consumer electronics?
No, a headset is not a console. 26.40.01 covers only video-game consoles in the strict sense. Virtual-reality headsets and other personal audio-video devices are listed among the activities of 26.40.09. What matters is what the product is, not what you use it for.
My arcade cabinet is essentially a PC inside a gaming enclosure — should I classify it as 26.40.01 or as a computer?
Usually 26.40.01, if what you sell is a finished gaming console or arcade machine. If the product is instead a general-purpose machine — a desktop computer or server that can run any software — the correct code is 26.20.00. The question to ask is whether the device is purpose-built for gaming or is a fully fledged computer.