ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 26.20.00— Fabbricazione di computer e unità periferiche(unito da più codici)
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
- 28FABBRICAZIONE DI MACCHINARI ED APPARECCHIATURE N.C.A.
- 28.2FABBRICAZIONE DI ALTRE MACCHINE DI IMPIEGO GENERALE
- 28.23.0Fabbricazione di macchine ed attrezzature per ufficio (esclusi computer e unità periferiche)
- 28.23.01Fabbricazione di cartucce toner
Frequently asked questions
I assemble desktop PCs and also produce motherboards — do I stay under 26.20.00 or should I separate the components activity?
Usually yes — assembling the finished computer belongs here. The deciding factor is the product leaving the facility: if you sell a complete machine (desktops, laptops, servers, tablets) this is the code. Manufacturing the populated motherboards and modules that go inside is 26.12.00, and individual electronic components fall under 26.11.00.
I refill toner cartridges and sell reconditioned printers: is this 26.20.00 or a repair code?
Yes, both the manufacture of printers and the refilling of ink cartridges fall under 26.20.00, because peripheral manufacturing and cartridge refilling are explicitly included here. If your work consists solely of repairing and reselling other manufacturers' machines without any production of your own, look to the equipment repair codes; the distinction is whether you manufacture or repair an existing product.
I manufacture tablets and am asked whether tablets with a SIM card and phone function change ATECO code
No, a tablet stays in 26.20.00 even with a SIM card: the heading explicitly lists the manufacture of tablets as computers. The distinction kicks in for a device designed as a phone: smartphones and mobile communications equipment belong under 26.30.09. What matters is the nature of the device, not the presence of a data connection.
I build ATM terminals and smart card readers: do I fall under 26.20.00 or a communications code?
Yes, ATM terminals, smart card readers, barcode scanners, and dedicated terminals are explicitly listed among the activities of 26.20.00. They are office peripherals, even when connected to a network. Active networking hardware — routers, modems, and switchboards that route signals — is what changes code and moves to 26.30.09.