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
- 29Fabbricazione di autoveicoli, rimorchi e semirimorchi
- 29.20.00Fabbricazione di carrozzerie per autoveicoli; fabbricazione di rimorchi e semirimorchi
Description
- manufacture of bodies, including cabs for motor vehicles, e.g.:
- fire engines, travelling libraries, armoured vehicles
- concrete mixer lorries
- outfitting of all types of motor vehicles, trailers and semi-trailers
- manufacture of trailers or semi-trailers for other than agricultural purposes
- manufacture of trailers and semi-trailers, e.g.:
- tankers, trailers with closed and open bodies
- isothermic trailers
- caravans
- reconditioning and customising of motor vehicles
- manufacture of containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport
- manufacture of chassis for trailers
Exclusion notes
- manufacture of armoured fighting vehicle bodies and parts thereof, see 30.40.00
Excluded from division 29:
- repair and maintenance of motor vehicles produced in this division (division 29), see 95.31
Excluded from class 29.20:
- manufacture of trailers and semi-trailers specially designed for use in agriculture, see 28.30
- manufacture of parts and accessories of bodies for motor vehicles, see 29.32
- manufacture of vehicles drawn by animals, see 30.99
Frequently asked questions
I fit out vans and build trailers — does this code apply, or is it body repair?
Yes, this code applies if you manufacture bodywork, cabs, trailers and semi-trailers, or fit out vehicles. This is a manufacturing activity. Body shops that repair and repaint accident-damaged vehicles are an entirely different matter: that is repair work and does not fall under this manufacturing heading.
I make caravans and trailers without their own engine — do they go here or under motor vehicles?
Here. Caravans and trailers without an engine are classified under trailers and semi-trailers in this heading. If the vehicle has its own engine, such as a motorhome, it goes back to the motor vehicle manufacture heading, 29.10.00.
I build containers and tank containers for freight transport, designed for multimodal road and rail use — do they fall under this code?
Yes. The manufacture of containers, including fluid tanks designed for one or more modes of transport, is listed under this heading alongside bodywork and trailers. You stay here as long as it is a transport structure to be hitched or loaded, not a self-propelled motor vehicle like those under 29.10.00.
I customise and convert vans — food trucks, special-purpose fit-outs — is this the right code or is it repair?
This one, if it is fitting out and customising the vehicle. Motor vehicle fitting out, restoration, and customisation fall under the bodywork heading. The picture changes for businesses that repair panels and repaint after an accident: that is repair and does not fall under this manufacturing heading.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 29.20.00— Fabbricazione di carrozzerie per autoveicoli, rimorchi e semirimorchi(corrispondenza diretta)