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
- 27.1Fabbricazione di motori, generatori e trasformatori elettrici e di apparecchiature per la distribuzione e il controllo dell'elettricità
- 27.12.00Fabbricazione di apparecchiature per la distribuzione e il controllo dell'elettricità
Description
- manufacture of power circuit breakers
- manufacture of surge suppressors (for distribution-level voltage)
- manufacture of control panels for electric power distribution
- manufacture of electrical relays
- manufacture of duct for electrical switchboard apparatus
- manufacture of electric fuses
- manufacture of power switching equipment
- manufacture of electric power switches (except push-button, snap, solenoid, tumbler)
Exclusion notes
Excluded from division 27:
- manufacture of electronic products, see division 26
Excluded from class 27.12:
- manufacture of environmental controls and industrial process control instruments, see 26.51
- manufacture of motor generator sets (except turbine generator sets), see 27.11
- manufacture of switches for electrical circuits (e.g. push-button and snap switches), see 27.33
- manufacture of electrical plugs, connectors or sockets, see 27.33
- manufacture of boxes for electrical wiring (e.g. junction, outlet, switch boxes), see 27.33
Frequently asked questions
I make switchboards, disconnectors, and fuses — is the code 27.12.00 or the wiring equipment code?
Yes, distribution boards, disconnectors, relays, fuses, and power switching apparatus fall under 27.12.00. Watch the boundary with wiring equipment: sockets, plugs, snap-action switches, and junction boxes have their own code, 27.33.00. Here the focus is on power distribution and control; there it is on connecting the lines.
I only make power circuit-breakers, not small wall switches — is it 27.12.00 or 27.33.00?
Usually 27.12.00, because this is where power circuit-breakers and switching apparatus live, excluding push-buttons and snap-action wiring switches. Those small wiring switches, together with sockets and plugs, fall instead under 27.33.00. The distinguishing factor is the level of power handled by the device.
I make UPS uninterruptible power supplies — do they fall under 27.12.00 with switchboards or under a different electrical code?
No, UPS units belong among other electrical equipment, 27.90.09, not under 27.12.00. Distribution boards, disconnectors, relays, and fuses that control and distribute power remain here. The distinction is that a UPS is a standby power supply, not a power distribution device.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 27.12.00— Fabbricazione di apparecchiature per le reti di distribuzione e il controllo dell'elettricità(rimappatura complessa)