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
- 27Fabbricazione di apparecchiature elettriche
- 27.3Fabbricazione di cablaggi e attrezzature per cablaggio
- 27.31.00Fabbricazione di cavi in fibra ottica
Description
- manufacture of fibre-optic cables for data transmission or live transmission of images, whether or not fitted with connectors
Exclusion notes
Excluded from division 27:
- manufacture of electronic products, see division 26
Excluded from class 27.31:
- manufacture of glass fibres or strand, see 23.14
- manufacture of connectors for optical fibres, optical fibre bundles and cables, see 27.33
- installation of fibre optic and other cables for buildings, see 43.21
Frequently asked questions
I make fibre optic cables for data networks — is the code 27.31.00 or the electric cables code?
Yes, fibre optic cables for transmitting data and images, with or without connectors, fall under 27.31.00. The distinction from the neighbouring code is the material: here it is optical fibre, while insulated wire and electric cables in copper or aluminium for carrying current go under 27.32.00.
I only make fibre optic connectors, not the cable itself — is it 27.31.00 or the wiring equipment code?
No, fibre optic connectors and fibre optic bundles sold separately belong among the wiring equipment activities 27.33.00, not under 27.31.00. The latter is for the fibre optic cable itself. The distinguishing factor is whether you make the cable or only the connection accessory.
I make USB cables and cables for printers and monitors — do they fall under 27.31.00 or under a different code?
No, USB cables and cables for printers and monitors fall among the electronic components of 26.11.00, not under 27.31.00. This code is reserved for fibre optic cable used to transmit data or images. The distinguishing factor is the cable type: optical fibre here, connection cables for electronic equipment elsewhere.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: