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
- 29Fabbricazione di autoveicoli, rimorchi e semirimorchi
- 29.10.00Fabbricazione di autoveicoli
Description
- manufacture of passenger cars
- manufacture of commercial vehicles:
- vans, lorries, road tractors for semi-trailers, etc.
- manufacture of buses, trolleybuses and coaches
- manufacture of motor vehicle engines, including electric motors
- manufacture of other motor vehicles, e.g.:
- snowmobiles, golf carts, amphibious motor vehicles
- road sweeper trollies
- all-terrain vehicles (ATV), go-carts and similar, including racing cars
- manufacture of crane-lorries
- manufacture of motorhomes
- manufacture of concrete mixer lorries
- manufacture of fire engines, travelling libraries, armoured vehicles
- factory rebuilding of motor vehicle engines
- manufacture of chassis fitted with engines
Exclusion notes
- manufacture of military fighting vehicles, see 30.40.00
Excluded from division 29:
- repair and maintenance of motor vehicles produced in this division (division 29), see 95.31
Excluded from class 29.10:
- manufacture of lamps for motor vehicles, see 27.40
- manufacture of pistons, piston rings and carburettors not for motor vehicles or motorcycles, see 28.11
- manufacture of works trucks fitted with a crane, see 28.22
- manufacture of agricultural and forestry tractors, see 28.30
- manufacture of track-laying tractors, see 28.30
- manufacture of off-road dumper trucks, see 28.92
- manufacture of bodies for motor vehicles (e.g. fire engines, travelling libraries, concrete-mixer lorries, etc.), see 29.20
- manufacture of bodies for armoured vehicles, see 29.20
- manufacture of electrical parts for motor vehicles, see 29.31
- manufacture of starter motors, see 29.31
- manufacture of parts and accessories for motor vehicles, see 29.32
- manufacture of tanks and other military fighting vehicles, see 30.40
- manufacture of armoured amphibious military vehicles, see 30.40
- manufacture of engines for motorcycles, see 30.91
- manufacture of bicycles with an auxiliary electric motor, see 30.92
- repair and maintenance of motor vehicles, see 95.31
Frequently asked questions
I build complete vehicles — cars and vans — does this code also cover lorries and buses?
Yes. The heading includes cars, vans, lorries, road tractors, buses and trolleybuses, as well as motor vehicle engines and special-purpose vehicles such as snowmobiles, go-karts, and amphibious vehicles. If you mount bodywork onto a ready-made chassis, however, you move to 29.20.00.
I manufacture armoured vehicles — does that fall under motor vehicle manufacture or military vehicles?
It depends on the type. Fire engines and civilian armoured vehicles are classified here, but combat military vehicles such as tanks have a separate heading, 30.40.00, as noted in the exclusions for this code.
I build motorhomes — self-propelled motor caravans — do they go here or under trailers and caravans?
Here, if the vehicle has its own engine. A motorhome (motor caravan) with its own engine falls under the motor vehicles in this heading. Caravans and trailers without an engine, which are towed, fall under trailers and semi-trailers, 29.20.00. The presence of an engine is what separates the two codes.
I only manufacture engines for motor vehicles, including electric motors — not the complete car. Does it go under the same code as vehicle manufacture?
Yes. Engines for motor vehicles, including electric motors, and their factory rebuilding are classified under this heading alongside the complete vehicle. If you manufacture general-purpose electric motors and generators not specifically designed for vehicles, the heading becomes 27.11.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 29.10.00— Fabbricazione di autoveicoli(unito da più codici)