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
- 27.20.00Fabbricazione di batterie e accumulatori
Description
- manufacture of primary cells and primary batteries:
- cells containing manganese dioxide, mercuric dioxide, silver oxide, etc.
- manufacture of electric accumulators, including parts thereof:
- separators, containers, covers
- manufacture of lead acid batteries
- manufacture of nickel-cadmium (NiCad) batteries
- manufacture of nickel-metal hydride (NiMH) batteries
- manufacture of lithium batteries
- manufacture of dry cell batteries
- manufacture of wet cell batteries
- manufacture of batteries for vehicles, bicycles and other cycles
- manufacture of battery energy storage systems
Exclusion notes
Excluded from division 27:
- manufacture of electronic products, see division 26
Excluded from class 27.20:
- manufacture of charging facilities for cars, see 27.90
- installation of electric storage systems for buildings, see 43.21
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 27.20.00— Fabbricazione di batterie di pile ed accumulatori elettrici(corrispondenza diretta)