C-29 ATECO Code Manufacture of Motor Vehicles
Division 29 covers the manufacture of motor vehicles and their components: complete passenger cars (29.10), bodies and trailers (29.20), through to mechanical parts, brakes, seats, airbags and electronic control units (29.31 and 29.32). These are manufacturing activities, so those who register a VAT number under these codes typically enrol in the INPS artisans' scheme and the Business Register. The profitability coefficient applied in the flat-rate regime is 67%.
- ATECO 2025 codes
- 4
- Flat-rate eligible
- 4 of 4
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
29.10.00Manufacture of motor vehiclesFlat-rate67%29.20.00Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailersFlat-rate67%29.31.00Manufacture of electrical and electronic equipment for motor vehiclesFlat-rate67%29.32.00Manufacture of other parts and accessories for motor vehiclesFlat-rate67%
Frequently asked questions
Can a workshop that produces bespoke motor vehicle parts stay in the flat-rate tax regime?
Yes, provided annual revenue stays below €85,000 and all other requirements are met — no controlling stakes in affiliated companies, staff costs within €20,000. Since this is a manufacturing activity, the 67% profitability coefficient applies: the 15% substitute tax (5% in the first five years for new businesses) is calculated on that 67% of revenue. You can estimate the amount due, including contributions, with the tax calculator.
With an ATECO code from division 29, do I enrol in the INPS artisans' or commerciants' scheme?
Anyone who manufactures motor vehicles, bodywork or components is engaged in goods production, and therefore falls under the INPS artisans' scheme, not the commerciants' scheme. Registration is done through the ComUnica filing at the Chamber of Commerce, which also records the business in the craft enterprise register. The 2025 contribution structure includes a fixed amount on the minimum threshold plus a percentage on income above that threshold.
What is the difference between manufacturing motor vehicle parts (29.32) and repairing them?
Division 29 covers only the production of new components: gearboxes, brakes, shock absorbers, seats, airbags, air-conditioning systems. The repair and maintenance of vehicles falls instead under code 45.20, a different category with a different classification. If you carry out both activities you will need to declare a primary code and a secondary code, since the profitability coefficient and Chamber of Commerce obligations differ between them.