C-27 ATECO Code Manufacture of Electrical Equipment
Division 27 covers the manufacture of electrical equipment: motors, generators and transformers, batteries and accumulators, cables and wiring accessories, lighting equipment, and domestic appliances such as refrigerators, washing machines and dishwashers. These are manufacturing activities, so those who carry them out typically register as a craft business or a company, enrolling with the Chamber of Commerce and the INPS artisans' scheme. Under the flat-rate tax regime (regime forfettario), these codes carry a profitability coefficient of 67% and a revenue ceiling of €85,000.
- ATECO 2025 codes
- 16
- Flat-rate eligible
- 16 of 16
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
27.11.00Manufacture of electric motors, generators and transformersFlat-rate67%27.12.00Manufacture of electricity distribution and control apparatusFlat-rate67%27.20.00Manufacture of batteries and accumulatorsFlat-rate67%27.31.00Manufacture of fibre optic cablesFlat-rate67%27.32.00Manufacture of other electronic and electric wires and cablesFlat-rate67%27.33.00Manufacture of wiring devicesFlat-rate67%27.40.01Manufacture of lighting equipment for transport vehiclesFlat-rate67%27.40.02Manufacture of decorative lighting for festive eventsFlat-rate67%27.40.09Manufacture of other lighting equipmentFlat-rate67%27.51.00Manufacture of electric domestic appliancesFlat-rate67%27.52.00Manufacture of non-electric domestic appliancesFlat-rate67%27.90.01Manufacture of electrical welding and brazing equipmentFlat-rate67%27.90.02Manufacture of electric signs and electrical signalling equipmentFlat-rate67%27.90.03Manufacture of capacitors, resistors, electrical condensers and similar componentsFlat-rate67%27.90.04Manufacture of electrical equipment for hairdressers, tanning salons and beauty centresFlat-rate67%27.90.09Manufacture of other electrical equipment n.e.c.Flat-rate67%
Frequently asked questions
What is the profitability coefficient for ATECO codes covering the manufacture of electrical equipment?
Division 27 codes fall under manufacturing activities and carry a profitability coefficient of 67%. In the flat-rate regime this means that 67% of your revenue is treated as taxable income, while the remaining 33% is deducted as a flat-rate cost allowance. On that 67%, after subtracting INPS contributions paid, you apply the 15% substitute tax (or 5% in the first five years if you meet the new-business requirements). You can calculate your taxes using your own figures.
Which INPS scheme does someone who manufactures household appliances or electrical equipment enrol in?
Since this is a production activity, it is generally classified as craft-based and requires enrolment in the INPS artisans' scheme, not the separate management (gestione separata). Contributions include a fixed annual amount on the minimum threshold (around €4,500 in 2025) plus 24% on the portion of income exceeding approximately €18,555. Those in the flat-rate regime can apply for a 35% reduction on contributions by submitting a request to INPS.
Can I manufacture electrical equipment while staying in the flat-rate tax regime?
Yes, as long as your annual revenue does not exceed €85,000 and you meet the other requirements — for example, no employment income above €35,000 and staff and collaborator costs within €20,000. Bear in mind the cost structure: production requires materials, equipment and often a workshop, and none of these expenses are deductible in the flat-rate regime because income is calculated using the 67% coefficient. If your real costs are high, it is worth comparing the flat-rate regime against the standard regime.