ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 27.40.01— Fabbricazione di apparecchiature per l'illuminazione per mezzi di trasporto(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
- 27FABBRICAZIONE DI APPARECCHIATURE ELETTRICHE ED APPARECCHIATURE PER USO DOMESTICO NON ELETTRICHE
- 27.40.0Fabbricazione di apparecchiature per illuminazione
- 27.40.01Fabbricazione di apparecchiature di illuminazione e segnalazione per mezzi di trasporto
Frequently asked questions
I make headlights and signal lights for cars and motorcycles — is the code 27.40.01 or the other lighting equipment code?
Yes, headlights, lights, and signalling devices for motor vehicles, aircraft, and watercraft fall under 27.40.01. The distinguishing factor is that the product is destined for a means of transport. Lamps and luminaires for homes, offices, or streets use the general code 27.40.09.
I make decorative festive lights, not vehicle headlights — is it 27.40.01 or another code in the class?
No, decorative festive lights have a dedicated code, 27.40.02, not 27.40.01. The latter is reserved for lighting and signalling equipment for means of transport. What matters here is precisely that the light is mounted on vehicles, aircraft, or watercraft.
I make lights and signal devices to be fitted on vehicles, but also road traffic signals — does everything fall under 27.40.01?
No, only signal lights mounted on the vehicle itself fall under 27.40.01. Traffic signals and road or railway signalling equipment have a different code, within electrical signalling apparatus 27.90.02. The distinguishing factor is whether the light is on the vehicle or regulates traffic from outside it.