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
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.30Fabbricazione di armi e munizioni
- 25.30.10Fabbricazione di armi e munizioni per uso militare
Description
- manufacture of military weapons (e.g. artillery weapons, rocket launchers, flame-throwers, grenade launchers, torpedo tubes and similar projectors, machine guns)
- manufacture of war ammunition
- manufacture of bombs, grenades, torpedoes, mines, missiles and similar munitions of war
Exclusion notes
Excluded from division 25:
- specialised repair and maintenance activities of fabricated metal products, machinery and equipment, see 33.1
- specialised installation of manufactured goods produced in this division in buildings (e.g. central heating boilers), see 43.22
Excluded from class 25.30:
- manufacture of percussion caps, detonators or signalling flares, see 20.59
- manufacture of cutlasses, swords, bayonets, etc., see 25.61
- manufacture of optical gun-sighting equipment, see 26.70
- manufacture of bodies for armoured vehicles, see 29.20
- building of military ships and vessels, see 30.13
- manufacture of military air and spacecraft, see 30.32
- manufacture of tanks and other armoured and motorised fighting vehicles, see 30.40
Frequently asked questions
I manufacture arms and ammunition: do they fall under the military code 25.30.10 or the sporting and civilian one?
Only if the weapon is a weapon of war: artillery, rocket launchers, grenade launchers, machine guns, bombs, torpedoes, missiles, and military ammunition. The deciding factor is the military end-use of the product. Rifles, pistols, and cartridges for hunting, target shooting, or personal protection fall under 25.30.20. The repair of military firearms is 33.11.05.
I build armoured vehicles and tanks: does this fall under the military arms code 25.30.10?
No. A complete fighting vehicle — whether a tank or an armoured personnel carrier — is classified under 30.40.00. You remain in 25.30.10 only if you manufacture the armament itself: cannons, launch systems, and war munitions. The turret you mount on the vehicle follows the finished product it belongs to.
I also repair and overhaul the artillery I produce: should I use 25.30.10 or is a separate code needed?
Stay in 25.30.10 only if new manufacturing is the predominant activity. The overhaul and maintenance of military firearms, ordnance, and artillery already in service is a separate activity, under 33.11.05. When both activities are significant, the primary code follows whichever generates the most turnover, and the other is registered as a secondary activity.
I manufacture military assault rifles but also sporting carbines in the same facility: one code or two?
Two codes are needed, because the distinction is based on end-use. The military weapon stays in 25.30.10, while carbines, rifles, and cartridges for target shooting, hunting, or personal protection fall under 25.30.20. Register the predominant activity as the primary code and the other production as a secondary activity.