ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 27.90.03— Fabbricazione di capacitori, resistenze, condensatori elettrici e simili(corrispondenza diretta)
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 ED APPARECCHIATURE PER USO DOMESTICO NON ELETTRICHE
- 27.90.0Fabbricazione di altre apparecchiature elettriche
- 27.90.03Fabbricazione di capacitori elettrici, resistenze, condensatori e simili, acceleratori
Frequently asked questions
I manufacture capacitors and resistors — do I use 27.90.03 or the electronic components code?
It depends on the type of component. 27.90.03 covers capacitors, resistors and condensers treated as electrical components. True electronic components such as semiconductors, diodes and integrated circuits go under 26.11.00. The dividing line is between passive electrical components and semiconductor electronics.
My capacitors end up inside electronic circuit boards — does the code stay at 27.90.03 or move to integrated boards?
If you produce the component in bulk, 27.90.03 applies. When you assemble the components onto a board and sell the populated circuit board, you shift to 26.12.00. What matters is what leaves your production: the individual capacitor or the populated board.
I build capacitors and resistors specifically designed for electronic circuits — 27.90.03 or 26.11.00?
In that case, usually 26.11.00. Capacitors and resistors classified as electronic components are listed specifically in 26.11.00, alongside diodes and microprocessors. 27.90.03 covers capacitors and resistors treated as generic electrical components. The electronic nature of the component is what moves it to the other code.