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
- 30Fabbricazione di altri mezzi di trasporto
- 30.9Fabbricazione di mezzi di trasporto n.c.a.
- 30.92Fabbricazione di biciclette e veicoli per disabili
- 30.92.40Fabbricazione di carrozzine e passeggini
Description
- manufacture of baby carriages and parts thereof
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 manufacture prams and pushchairs for infants plus their spare parts: all under this code?
Yes. Prams and pushchairs for children and their parts fall here under a single category. No separate code is needed for pushchair spare parts: they stay within 30.92.40.
A pushchair for a child or a wheelchair for a person with a disability: how do I know which code to use?
It depends on the user. Prams and pushchairs for children belong here; wheelchairs and invalid carriages for people with disabilities fall under 30.92.30. The intended use decides the code, not the shape of the product.
I manufacture pedal tricycles and ride-on toy cars for children: do they go with pushchairs or are they toys?
They are usually toys, not pushchairs. Pedal tricycles, ride-on toy cars, and vehicles children play with follow the toys code at 32.40.20. This code covers prams and pushchairs used to transport the child, not for play.
I manufacture pushchairs but also brooms and brushes in the same workshop: can I keep a single code?
No, they are two separate categories. Prams and pushchairs stay here; brooms and brushes have their own code at 32.91.00. If both activities are ongoing, register both codes, with the predominant one as the primary.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 30.92.40— Fabbricazione di carrozzine e passeggini per neonati(corrispondenza diretta)