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
- 26.70Fabbricazione di strumenti ottici, supporti magnetici e ottici e apparecchiature fotografiche
- 26.70.30Fabbricazione di apparecchiature fotografiche
Description
- manufacture of film cameras and digital cameras
- manufacture of motion picture and slide projectors
- manufacture of overhead transparency projectors
- manufacture of objective lenses for cameras, projectors or photographic enlargers or reducers
Exclusion notes
Excluded from division 26:
- manufacture of conductors for electronic use and of optical fibre cables, see division 27
Excluded from class 26.70:
- reproduction of recorded media (computer media, sound, video etc.), see 18.20
- manufacture of computer projectors, see 26.20
- manufacture of commercial TV and videotelevision studio and broadcasting equipment, including television cameras, see 26.30
- manufacture of household-type video cameras, see 26.40
- manufacture of fire alarms, see 26.51
- manufacture of complete equipment using laser components, see manufacturing class by type of machinery (e.g. medical laser equipment), see 26.60
- manufacture of photocopy machines, see 28.23
- manufacture of ophthalmic goods, see 32.50
Frequently asked questions
I make digital cameras and lenses — is the code 26.70.30 or the consumer electronics code?
Yes, film and digital cameras, film and slide projectors, and photographic lenses all fall under 26.70.30. It is worth distinguishing this from domestic camcorders, which fall under consumer audio-video 26.40.09. Here the focus is the still camera; there it is domestic video recording.
I only make interchangeable photographic lenses — is it 26.70.30 or the optical instruments code?
Usually 26.70.30, because lenses for cameras, projectors, and enlargers are expressly listed among the activities of this code. Precision optical lenses and instruments that are not photographic lenses fall instead under 26.70.11. The question to ask is whether the lens is intended for photographic equipment.
I make projectors — do slide projectors and PC-connected projectors all fall under 26.70.30?
No, it depends on the type. Film and slide projectors and overhead projectors fall under 26.70.30. Video projectors designed for computers, however, are peripherals and follow 26.20.00, while multimedia projectors intended for television broadcasting fall under consumer electronics 26.40.09. The distinguishing factor is what you project and what the device is connected to.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 26.70.20— Fabbricazione di apparecchiature fotografiche e cinematografiche(corrispondenza diretta)