ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 27.12.00— Fabbricazione di apparecchiature per la distribuzione e il controllo dell'elettricità(rimappatura complessa)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 27FABBRICAZIONE DI APPARECCHIATURE ELETTRICHE ED APPARECCHIATURE PER USO DOMESTICO NON 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 le reti di distribuzione e il controllo dell'elettricità
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.