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
- 26Fabbricazione di computer e prodotti di elettronica e ottica
- 26.20.00Fabbricazione di computer e unità periferiche
Description
- manufacture of desktop computers
- manufacture of laptop computers
- manufacture of mainframe computers
- manufacture of handheld computers
- manufacture of magnetic disk drives, flash drives and other storage devices
- manufacture of optical disc drives for computers
- manufacture of printers
- manufacture of monitors
- manufacture of keyboards
- manufacture of all types of mice, joysticks, and trackball accessories
- manufacture of dedicated computer terminals
- manufacture of computer servers
- manufacture of scanners, including barcode scanners
- manufacture of smart card readers
- manufacture of computer projectors (video beamers)
- manufacture of toner cartridges
- manufacture of computer terminals:
- automatic teller machines (ATMs) and point-of-sale (POS) terminals, not mechanically operated
- automatic ticketing devices (ticket vending machine) etc.
- manufacture of multifunction office equipment performing two or more of the following functions (e.g. printing, scanning, copying, telefaxing)
- refilling of ink cartridges
Exclusion notes
Excluded from division 26:
- manufacture of conductors for electronic use and of optical fibre cables, see division 27
Excluded from class 26.20:
- reproduction of recorded media (computer media, sound, video etc.), see 18.20
- manufacture of electronic components and electronic assemblies used in computers and peripherals, see 26.1
- manufacture of computer modems, see 26.12
- manufacture of interface cards, modules and assemblies, see 26.12
- manufacture of printed circuit boards loaded with passive elements, see 26.12
- manufacture of modems (carrier equipment), see 26.30
- manufacture of digital communication switches, data communication equipment (e.g. bridges, routers, gateways), see 26.30
- manufacture of consumer electronic devices (e.g. CD players, DVD players, Blu-ray players), see 26.40
- manufacture of television monitors and displays, see 26.40
- manufacture of video game consoles, see 26.40
- manufacture of blank optical and magnetic media for use with computers or other devices, see 26.70
- refilling of ink and toner cartridges by retail sellers, see 47.40
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.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: