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
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.30Fabbricazione di armi e munizioni
- 25.30.20Fabbricazione di armi e munizioni per uso sportivo e civile
Description
- manufacture of:
- pistols
- revolvers
- shotguns
- rifles
- manufacture of spring, air or gas guns and pistols, etc.
- manufacture of cartridges for shotguns, revolvers and pistols
- manufacture of muzzle-loading guns
- manufacture of signal guns
- manufacture of hunting, sporting or protective firearms and ammunition
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 rifles and cartridges for hunting and target shooting: is ATECO code 25.30.20 correct?
Yes. Pistols, revolvers, smooth-bore and rifled-barrel shotguns, carbines, air guns, cartridges, and signal weapons for sporting, hunting, and personal-protection use all fall here. If you manufacture weapons of war, the code becomes 25.30.10 instead.
I only repair and service hunting shotguns — I do not manufacture them: can I use 25.30.20?
No — only if you manufacture new weapons. A gunsmith who repairs, regulates, or services existing sporting and civilian firearms should use 33.11.06. Code 25.30.20 applies when the weapon or cartridge leaves your production line new.
I manufacture air-powered rifles and pistols for target shooting and airsoft: is 25.30.20 still the right code?
Yes. Spring-loaded, pneumatic, and gas-powered pistols and rifles are listed among the activities of 25.30.20, together with signal weapons. If the product is a sabre, sword, or bayonet — a bladed weapon — the code becomes 25.61.00.
I only load and assemble hunting cartridges from spent cases and shot: ATECO code 25.30.20 or something else?
Yes — the manufacture of cartridges for pistols, rifles, and carbines falls under 25.30.20, even when you assemble and reload civilian ammunition. If the weapon were a military one, the war munitions would instead fall under 25.30.10.