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
- 27.90.0Fabbricazione di altre apparecchiature elettriche
- 27.90.01Fabbricazione di apparecchiature elettriche per saldatura e brasatura
Description
- manufacture of electrical welding and soldering equipment, including handheld soldering irons
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 electric welders and soldering irons — is the code 27.90.01 or the power tools code?
Yes, electrical welding and brazing equipment, including hand-held soldering devices, falls under 27.90.01. If instead you manufacture portable power tools with their own motor (drills, screwdrivers, angle grinders), those go under 28.24.00. Electrical welding stays here.
I provide contract welding services, I don't manufacture the machines — do I still use 27.90.01?
No. 27.90.01 covers the manufacture of welding equipment, meaning you build the machines. Providing welding services on other parties' components is metalworking and uses different codes in division 25. If you sell welders and brazing machines, yes; if you weld metals for the client, no.
I build torch welders with no electrical power — do they go under 27.90.01 or somewhere else?
In that case, no. 27.90.01 applies to electrical welding and brazing equipment. A welder or torch that operates by flame without an electrical supply is a non-electrical welding device and falls under general-purpose machinery, in 28.29.99. The electrical element is what keeps you in this code.
I manufacture transformers for arc welding — is it 27.90.01 or the electric transformers code?
Usually not 27.90.01. Arc-welding transformers are listed among electric transformers, under 27.11.00. 27.90.01 covers the complete welder — the equipment that welds and brazes. If you manufacture only the power supply transformer, you move to the other code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 27.90.01— Fabbricazione di apparecchiature elettriche per saldature e brasature(corrispondenza diretta)