ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 27.20.00— Fabbricazione di batterie e accumulatori(corrispondenza diretta)
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
- 27FABBRICAZIONE DI APPARECCHIATURE ELETTRICHE ED APPARECCHIATURE PER USO DOMESTICO NON ELETTRICHE
- 27.20.00Fabbricazione di batterie di pile ed accumulatori elettrici
Frequently asked questions
I make lithium batteries and battery energy storage systems (BESS) — is the code 27.20.00 or the generators code?
Yes, lithium batteries, accumulators, and battery energy storage systems fall under 27.20.00. Keep manufacturing separate from installation: producing the storage system is 27.20.00, fitting it in a building is an installation trade with a different code. Energy generation, on the other hand, falls under 27.11.00.
I make batteries for cars and bicycles — do they fall under 27.20.00 or under a motor vehicle code?
Yes, batteries for vehicles and bicycles are expressly listed among the activities of 27.20.00, alongside lead-acid, NiCad, NiMH, and dry-cell batteries. The code follows the battery product, not the vehicle it is destined for. If you instead produce electronic components such as capacitors, see 27.90.03.
I make both the battery and the charger that recharges it — does everything go under 27.20.00 or does the charger belong elsewhere?
It depends on the product. Batteries and accumulators, including their parts such as separators, cases, and covers, fall under 27.20.00. A solid-state battery charger, however, is a stand-alone electrical device and follows 27.90.09. The question is whether you are selling the energy storage unit or the device that recharges it.