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
- 27.90.0Fabbricazione di altre apparecchiature elettriche
- 27.90.03Fabbricazione di capacitori, resistenze, condensatori elettrici e simili
Description
- manufacture of electrical capacitors, resistors, condensers and similar components
Exclusion notes
Excluded from division 27:
- manufacture of electronic products, see division 26
Excluded from class 27.90:
- manufacture of glass electrical insulators, see 23.15
- manufacture of porcelain electrical insulators, see 23.43
- manufacture of carbon and graphite fibres and products (except electrodes and electrical applications), see 23.99
- manufacture of electronic component-type rectifiers, voltage regulating integrated circuits, power converting integrated circuits, electronic capacitors, electronic resistors, and similar devices, see 26.11
- manufacture of photovoltaic cells, modules and panels, see 26.11
- manufacture of burglar and fire alarm systems, sending signals to a control station, see 26.51
- manufacture of mine detectors, pulse (signal) generators; metal detectors, see 26.51
- manufacture of transformers, motors, generators, switchgear, relays and industrial controls, see 27.1
- manufacture of batteries, see 27.20
- manufacture of communication and energy wire, current-carrying and non-current-carrying wiring devices, see 27.3
- manufacture of lighting equipment, see 27.40
- manufacture of household appliances, see 27.5
- manufacture of non-electrical welding and soldering equipment, see 28.29
- manufacture of motor vehicle electrical equipment (e.g. generators, alternators, spark plugs, ignition wiring harnesses, power window and door systems, voltage regulators), see 29.31
- manufacture of inverter modules and fuel cells for cars, see 29.31
- repair and maintenance of electrical equipment, see 33.14
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 27.90.03— Fabbricazione di capacitori elettrici, resistenze, condensatori e simili, acceleratori(corrispondenza diretta)