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
- 30Fabbricazione di altri mezzi di trasporto
- 30.9Fabbricazione di mezzi di trasporto n.c.a.
- 30.92Fabbricazione di biciclette e veicoli per disabili
- 30.92.10Fabbricazione di biciclette, escluse parti e accessori
Description
- manufacture of non-motorised bicycles and other cycles, including (delivery) tricycles, tandems, children's bicycles and tricycles
- manufacture of cycles with an electric motor for propulsion
- manufacture of bicycles with an auxiliary electric motor
- manufacture of personal transporters (e.g. electric skateboards and kickscooters)
Exclusion notes
Excluded from class 30.92:
- manufacture of pneumatic tyres and inner tubes of rubber, of a kind used for bicycles, see 22.11
- manufacture of wheeled toys designed to be ridden, including plastic bicycles and tricycles, see 32.40
- repair of bicycles, see 95.29
Frequently asked questions
I assemble pedal-assist e-bikes and electric scooters: this code or one of the motorcycle codes?
Yes, this one. Electrically assisted bicycles, pedal-assist e-bikes, and personal transport devices such as electric scooters and electric skateboards belong here. You move to a different category when the vehicle is a true motor-driven motorcycle, which falls under 30.91.12. If you only manufacture frames, wheels, or gears, go to 30.92.20.
I repair bicycles in a workshop and occasionally build a new one to sell: which code do I need?
It depends on what is your main activity. If you manufacture and assemble complete bicycles for sale, stay here; bicycle repair and maintenance is a distinct activity classified under 95.29.21. Those who only manufacture do not fall under repair, and vice versa: both codes can coexist if you regularly carry out both activities.
I manufacture electric unicycles and self-balancing hoverboards: do they still fall under this code or are they something else?
Yes, they belong here. Electric unicycles, hoverboards, and other personal transport devices are grouped with bicycles and e-bikes in this code, because the classification treats them as light vehicles for individual mobility. If the product grows into a road-registered motorcycle, the reference becomes 30.91.12.
I assemble complete bicycles and in the same facility also manufacture the electric motors I fit on e-bikes: do I need a second code?
Usually yes, because the motor is a manufacturing activity in its own right. The finished bicycle, including the assembled e-bike, stays here; the motor produced as a component to sell or fit follows the motor code, and the one for motorcycles is under 30.91.11. What matters is whether you are delivering a complete vehicle or a separate motor unit.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 30.92.10— Fabbricazione e montaggio di biciclette(unito da più codici)