ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 30.92.40— Fabbricazione di carrozzine e passeggini(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
- 30FABBRICAZIONE DI ALTRI MEZZI DI TRASPORTO
- 30.9FABBRICAZIONE DI MEZZI DI TRASPORTO N.C.A.
- 30.92Fabbricazione di biciclette e veicoli per invalidi
- 30.92.40Fabbricazione di carrozzine e passeggini per neonati
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.