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
- 26.30.0Fabbricazione di apparecchiature per le comunicazioni
- 26.30.01Fabbricazione di apparecchiature trasmittenti radiotelevisive
Description
- manufacture of cable television equipment
- manufacture of radio and television studio and broadcasting equipment, including television cameras
- manufacture of radio and television transmitters
Exclusion notes
Excluded from division 26:
- manufacture of conductors for electronic use and of optical fibre cables, see division 27
Excluded from class 26.30:
- manufacture of electronic components and sub-assemblies used in communication equipment, including computer modems, see 26.12
- manufacture of printed circuit boards loaded with passive elements, see 26.12
- manufacture of computers and computer peripheral equipment, see 26.20
- manufacture of consumer audio and video equipment, see 26.40
- manufacture of burglar- and fire-alarm systems, sending signals to a control station, see 26.51
- manufacture of global positioning system (GPS) devices, see 26.51
- manufacture of electronic scoreboards, see 27.90
- manufacture of traffic lights, see 27.90
Frequently asked questions
I manufacture transmitters and studio TV cameras: should I use 26.30.01 or the generic communications code?
Yes, 26.30.01 is the correct code: it covers radio and television transmitters, studio cameras, and cable television equipment. The practical rule is that this heading covers the broadcast side — equipment that transmits a signal to an audience. Everything else in networks (routers, switchboards, phones, modems) falls under 26.30.09.
I manufacture cameras — do they count as 26.30.01 or consumer electronics?
It depends on where the camera is used. Professional cameras for recording studios and broadcasting fall under 26.30.01. Consumer video cameras intended for private use belong instead to audio-video consumer electronics at 26.40.09. The distinction is broadcast use versus consumer use.
I build cable television equipment such as head-end systems and modulators: is this 26.30.01 or the data networking code?
Yes, cable television equipment is listed among the activities of 26.30.01, alongside transmitters and studio cameras. The rationale is that you are distributing a television signal to subscribers. If instead the device routes generic network data — like a router or data modem — the correct code is 26.30.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 26.30.10— Fabbricazione di apparecchi trasmittenti radiotelevisivi (incluse le telecamere)(corrispondenza diretta)