ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 26.60.02— Fabbricazione di apparecchiature per irradiazione, elettromedicali ed elettroterapeutiche per usi non 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
- 26.60.01Fabbricazione di apparecchiature di irradiazione per alimenti e latte
Frequently asked questions
I make X-ray machines and MRI scanners for hospital use — is that 26.60.01 or the non-medical use code?
Yes, X-ray machines, CT scanners, PET scanners, MRI systems, ultrasound equipment and electrocardiographs for patient diagnosis and treatment all belong in 26.60.01. The deciding factor is medical destination. If the same irradiation technology is used for industrial or research purposes instead, the code changes to 26.60.02.
I make hearing aids and pacemakers — do those fall under 26.60.01 or a medical instruments code?
Yes, hearing aids, pacemakers and therapeutic respiratory devices are listed among the activities of 26.60.01, because they are electromedical devices that act on the patient. Non-electromedical instruments — for example surgical instruments — are excluded and have their own codes in class 32.50. What matters is the electromedical nature of the device.
I make endoscopes and laser equipment for medical use — is that 26.60.01 or the optical instruments code?
Yes, medical endoscopic equipment and medical laser apparatus are explicitly listed among the activities of 26.60.01, because you are selling a complete electromedical device for clinical use. If instead the product is the optical instrument alone — for example a lens or a laser system not intended for medical use on a patient — then see 26.70.11. The deciding factor is the electromedical use of the device.