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
- 26Fabbricazione di computer e prodotti di elettronica e ottica
- 26.1Fabbricazione di componenti elettronici e schede elettroniche
- 26.11.00Fabbricazione di componenti elettronici
Description
- manufacture of electronic capacitors
- manufacture of electronic resistors
- manufacture of microprocessors
- manufacture of electron tubes
- manufacture of cables, printer cables, monitor cables, universal serial bus (USB) cables
- manufacture of bare printed circuit boards, consisting only of conductor elements and contacts
- manufacture of integrated circuits (analogue, digital or hybrid)
- manufacture of diodes, transistors and related discrete devices
- manufacture of inductors (e.g. chokes, coils, transformers), electronic component-type transformers
- manufacture of electronic crystals and crystal assemblies
- manufacture of solenoids, switches and transducers for electronic applications
- manufacture of dice or wafers - which consist of chemical elements (e.g. silicon) - that are selectively doped or diffused to create discrete regions for the purposes of their applications in the field of electronics
- manufacture of display components, e.g. plasma, polymer, liquid crystal displays (LCDs)
- manufacture of light-emitting diodes (LEDs)
- manufacture of photovoltaic cells, modules and panels
Exclusion notes
Excluded from division 26:
- manufacture of conductors for electronic use and of optical fibre cables, see division 27
Excluded from class 26.11:
- printing of smart cards, see 18.12
- manufacture of printed circuits consisting of conductor elements, contacts and other passive elements, see 26.12
- manufacture of computer and television displays, see 26.20, 26.40
- manufacture of modems (carrier equipment), see 26.30
- manufacture of X-ray tubes and similar irradiation devices, see 26.60
- manufacture of optical equipment and instruments, see 26.70
- manufacture of similar devices for electrical applications, see division 27
- manufacture of fluorescent ballasts, see 27.11
- manufacture of solar generators, which can be used directly to supply power to, e.g. a motor or an electrolyser, see 27.11
- manufacture of electrical relays, see 27.12
- manufacture of electrical wiring devices, see 27.33
- manufacture of assembled electric conductors, insulated and fitted with connectors, see 27.90
- manufacture of solar water heaters, see 28.21
- installation of solar panels, see 43.21
- installation of solar heating systems, see 43.22
Frequently asked questions
I manufacture bare PCBs, semiconductors, and diodes: is ATECO code 26.11.00 correct, or does it apply to assembled boards?
Yes, 26.11.00 covers basic electronic components: capacitors, resistors, microprocessors, diodes, transistors, LEDs, photovoltaic cells and panels, and bare printed circuit boards consisting solely of conductors and contacts. Once the board is populated with components, the code becomes 26.12.00.
I assemble computers and peripheral units from components — do I stay under 26.11.00?
I manufacture photovoltaic cells and modules: code 26.11.00, or is there a dedicated solar code?
Yes, 26.11.00. Photovoltaic cells, modules, and panels are listed among the electronic components in this heading because they are semiconductor devices. Installing them on a roof or managing the power system is a different activity — not the manufacture of the component itself.
I make LEDs as components — do I fall under 26.11.00 or lighting equipment?
It depends on the product. A light-emitting diode as an electronic component belongs in 26.11.00. When you assemble the LEDs into a finished lamp or luminaire, however, the code becomes 27.40.09.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: