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
- 26.60.02Fabbricazione di apparecchiature per irradiazione, elettromedicali ed elettroterapeutiche per usi non medici
Description
- manufacture of irradiation apparatus and tubes other than medical diagnostic and medical therapeutic irradiation apparatus and tubes (e.g. industrial, research, scientific)
- manufacture of food and milk irradiation equipment
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 build irradiation systems for sterilising food — is that ATECO code 26.60.02 or the medical code?
Yes, irradiation equipment for food and milk and equipment for industrial, scientific or research use belongs in 26.60.02. The defining criterion is that it is not used on patients. If instead the radiation device is used for medical diagnosis or treatment, the correct code is 26.60.01.
I make X-ray machines for industrial quality control — is that 26.60.02 or does it fall under testing instruments?
Usually 26.60.02, because this code covers irradiation for non-medical purposes, including industrial use. If, however, the instrument is primarily a non-irradiation testing and measuring device — such as a polygraph or spectrometer — then see 26.51.29. The point is whether the device irradiates or measures.
I make UV equipment — does it go in 26.60.02 even for tanning beds used in beauty salons?
No, tanning beds have their own dedicated code under electrical equipment for aesthetics, 27.90.04, not 26.60.02. This code is for irradiation equipment intended for industrial, scientific or research use, such as food and milk irradiation. The deciding factor is aesthetic use versus technical or process use.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 26.60.01— Fabbricazione di apparecchiature di irradiazione per alimenti e latte(unito da più codici)