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
- 29Fabbricazione di autoveicoli, rimorchi e semirimorchi
- 29.3Fabbricazione di parti e accessori per autoveicoli
- 29.31.00Fabbricazione di apparecchiature elettriche ed elettroniche per autoveicoli
Description
- manufacture of motor vehicle electrical equipment (e.g. starter motors, generators, alternators, spark plugs, insulated ignition wiring sets, power window and door systems, assembly of purchased gauges into instrument panels, voltage regulators)
- manufacture of (electromagnetic) clutches for motor vehicles
- manufacture of windscreen wipers, defrosters and demisters for motor vehicles
- manufacture of inverter modules and fuel cells for cars
- manufacture of cable sets, insulated wiring sets and similar cable sets or assemblies for automotive applications
Exclusion notes
Excluded from division 29:
- repair and maintenance of motor vehicles produced in this division (division 29), see 95.31
Excluded from class 29.31:
- manufacture of batteries for vehicles, see 27.20
- manufacture of lighting equipment for motor vehicles, see 27.40
- manufacture of lamps, including headlamps, for motor vehicles, see 27.40
- manufacture of pumps for motor vehicles and engines, see 28.13
Frequently asked questions
I manufacture alternators, spark plugs, and wiring harnesses for cars — does it go under the electrical parts code or generic parts?
Yes, electrical and electronic parts for vehicles go here: starters, alternators, spark plugs, ignition wiring, electric window lifts. Mechanical components such as brakes and gearboxes fall under 29.32.00.
I make inverter modules and fuel cells for electric vehicles — do they fall under this heading?
Yes. Inverter modules, fuel cells, and wiring harness sets for automotive applications are included in this code for electrical equipment for motor vehicles. You stay here as long as the component is electrical or electronic and intended for a vehicle.
I manufacture clutches for cars — does a clutch go under electrical parts or mechanical parts?
It depends on the type. The electromagnetic clutch for motor vehicles is listed here, under electrical equipment. The conventional mechanical clutch, together with gearboxes and brakes, falls under mechanical parts, 29.32.00. The nature of the component determines the heading.
I make electric windscreen wipers, demisters, and anti-misting devices for vehicles — this code or generic parts?
This one. Electric windscreen wipers, demisters, and anti-misting devices for motor vehicles are included in the electrical equipment under this heading. Dashboard instrument assemblies and voltage regulators also stay here; purely mechanical parts remain under 29.32.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 29.31.00— Fabbricazione di apparecchiature elettriche ed elettroniche per autoveicoli e loro motori(unito da più codici)