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
- 27Fabbricazione di apparecchiature elettriche
- 27.90.0Fabbricazione di altre apparecchiature elettriche
- 27.90.04Fabbricazione di apparecchiature elettriche per parrucchieri, solarium e centri estetici
Description
- manufacture of tanning beds
Exclusion notes
Excluded from division 27:
- manufacture of electronic products, see division 26
Excluded from class 27.90:
- manufacture of glass electrical insulators, see 23.15
- manufacture of porcelain electrical insulators, see 23.43
- manufacture of carbon and graphite fibres and products (except electrodes and electrical applications), see 23.99
- manufacture of electronic component-type rectifiers, voltage regulating integrated circuits, power converting integrated circuits, electronic capacitors, electronic resistors, and similar devices, see 26.11
- manufacture of photovoltaic cells, modules and panels, see 26.11
- manufacture of burglar and fire alarm systems, sending signals to a control station, see 26.51
- manufacture of mine detectors, pulse (signal) generators; metal detectors, see 26.51
- manufacture of transformers, motors, generators, switchgear, relays and industrial controls, see 27.1
- manufacture of batteries, see 27.20
- manufacture of communication and energy wire, current-carrying and non-current-carrying wiring devices, see 27.3
- manufacture of lighting equipment, see 27.40
- manufacture of household appliances, see 27.5
- manufacture of non-electrical welding and soldering equipment, see 28.29
- manufacture of motor vehicle electrical equipment (e.g. generators, alternators, spark plugs, ignition wiring harnesses, power window and door systems, voltage regulators), see 29.31
- manufacture of inverter modules and fuel cells for cars, see 29.31
- repair and maintenance of electrical equipment, see 33.14
Frequently asked questions
I manufacture tanning beds for beauty centres — is the code 27.90.04 or an electro-medical one?
Yes, tanning beds for tanning salons and beauty centres fall under 27.90.04. The distinction lies in the aesthetic rather than medical purpose. Irradiation devices for non-medical use instead fall under 26.60.02. If the device treats or addresses a medical condition, it leaves 27.90.04.
I make professional hair dryers and curling irons for salons — 27.90.04 or the domestic appliances code?
Professional electric salon equipment generally falls under 27.90.04, which explicitly lists hairdressing appliances. The same hair dryer designed for home use goes under domestic appliances in 27.51.00. Professional or domestic use is the deciding factor.
I manufacture laser and intense pulsed light devices for cosmetic hair removal — 27.90.04 or an electro-medical code?
It depends on what the device is certified for. If the use is purely aesthetic in a beauty centre context, the device sits close to 27.90.04 for beauty equipment. When the laser or irradiation machine is designed to treat or cure a medical condition, it becomes an electro-medical device for medical use and follows 26.60.01. Whether the purpose is medical or purely cosmetic determines the code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.99.30— Fabbricazione di apparecchi per istituti di bellezza e centri di benessere(corrispondenza diretta)