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
- 27.3Fabbricazione di cablaggi e attrezzature per cablaggio
- 27.33.00Fabbricazione di attrezzature per cablaggio
Description
- manufacture of bus bars, electrical conductors (except switchgear-type)
- manufacture of ground fault circuit interrupters (GFCIs)
- manufacture of lamp-holders
- manufacture of lightning arrestors and coils
- manufacture of switches for electrical wiring (e.g. pressure, push-button, snap, tumbler switches)
- manufacture of electrical plugs or sockets
- manufacture of current-carrying and non-current-carrying wiring devices for lighting fixtures
- manufacture of boxes for electrical wiring (e.g. junction, outlet, switch boxes)
- manufacture of electrical conduit and fitting
- manufacture of transmission pole and line hardware
- manufacture of plastic non-current-carrying wiring devices, including plastic junction boxes, faceplates and similar, plastic pole line fittings and switch covers
- manufacture of connectors for optical fibres, optical fibre bundles and cables
Exclusion notes
Excluded from division 27:
- manufacture of electronic products, see division 26
Excluded from class 27.33:
- manufacture of ceramic insulators, see 23.43
Frequently asked questions
I make sockets, plugs, wall switches, and junction boxes — is the code 27.33.00 or the switchboards code?
Yes, sockets, plugs, snap-action, toggle, and push-button switches, junction boxes, and cable trunking fall under 27.33.00. The boundary is with power distribution: distribution boards, disconnectors, and power circuit-breakers go under 27.12.00. Here we have the line and wiring accessories.
I make lightning arresters and lamp holders — do they fall under 27.33.00 or under a lighting code?
Yes, lightning arresters, lamp holders, and wiring devices for lighting equipment are among the activities of 27.33.00. The complete luminaire, however, has its own codes in class 27.40, for example 27.40.09. The distinguishing factor is whether you make the wiring accessory or the finished luminaire.
I make GFCI residual-current circuit breakers for fixed wiring — is it 27.33.00 or do they go with the power switchboards?
Yes, GFCI ground-fault circuit interrupters are expressly included among the activities of 27.33.00, together with sockets, plugs, and wiring switches. They stay here because they are wiring accessories for fixed installations. Disconnectors, distribution boards, and power switching apparatus, on the other hand, are part of power distribution and belong under 27.12.00.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: