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
- 26.60.0Fabbricazione di apparecchiature per irradiazione, elettromedicali ed elettroterapeutiche
- 26.60.01Fabbricazione di apparecchiature per irradiazione, elettromedicali ed elettroterapeutiche per usi medici
Description
- manufacture of medical diagnostic and medical therapeutic irradiation apparatus and tubes:
- alpha, beta, gamma, X-ray or other medical diagnostic and medical therapeutic radiation equipment
- manufacture of computed tomography (CT) scanners
- manufacture of positron emission tomography (PET) scanners
- manufacture of magnetic resonance imaging (MRI) equipment
- manufacture of medical ultrasound equipment
- manufacture of electrocardiographs
- manufacture of electromedical endoscopic equipment
- manufacture of medical laser equipment
- manufacture of artificial respiration or therapeutic respiration apparatus
- manufacture of pacemakers
- manufacture of hearing aids
Exclusion notes
Excluded from division 26:
- manufacture of conductors for electronic use and of optical fibre cables, see division 27
Excluded from class 26.60:
- manufacture of tanning beds, see 27.90
- manufacture of orthopaedic and prosthetic devices, see 32.50
Frequently asked questions
I make X-ray machines and MRI scanners for hospital use — is that 26.60.01 or the non-medical use code?
Yes, X-ray machines, CT scanners, PET scanners, MRI systems, ultrasound equipment and electrocardiographs for patient diagnosis and treatment all belong in 26.60.01. The deciding factor is medical destination. If the same irradiation technology is used for industrial or research purposes instead, the code changes to 26.60.02.
I make hearing aids and pacemakers — do those fall under 26.60.01 or a medical instruments code?
Yes, hearing aids, pacemakers and therapeutic respiratory devices are listed among the activities of 26.60.01, because they are electromedical devices that act on the patient. Non-electromedical instruments — for example surgical instruments — are excluded and have their own codes in class 32.50. What matters is the electromedical nature of the device.
I make endoscopes and laser equipment for medical use — is that 26.60.01 or the optical instruments code?
Yes, medical endoscopic equipment and medical laser apparatus are explicitly listed among the activities of 26.60.01, because you are selling a complete electromedical device for clinical use. If instead the product is the optical instrument alone — for example a lens or a laser system not intended for medical use on a patient — then see 26.70.11. The deciding factor is the electromedical use of the device.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 26.60.02— Fabbricazione di apparecchi elettromedicali (incluse parti staccate e accessori)(unito da più codici)