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
- 26.40.0Fabbricazione di prodotti di elettronica di consumo
- 26.40.01Fabbricazione di console per videogiochi
Description
- manufacture of video game consoles
Exclusion notes
Excluded from division 26:
- manufacture of conductors for electronic use and of optical fibre cables, see division 27
Excluded from class 26.40:
- reproduction of recorded media (computer media, sound, video etc.), see 18.20
- manufacture of computer peripheral devices and computer monitors, see 26.20
- manufacture of telephone answering machines, see 26.30
- manufacture of pagers, see 26.30
- manufacture of remote controlled devices (radio and infra-red), see 26.30
- manufacture of broadcast and studio equipment (e.g. reproduction equipment, transmitting and receiving antennas, commercial video cameras), see 26.30
- manufacture of antennas, see 26.30
- manufacture of digital cameras, see 26.70
- manufacture of electronic games with fixed (non-replaceable) software, see 32.40
Frequently asked questions
I build retro consoles and mini-arcade machines — is the right ATECO code 26.40.01 or the video-game publishing code?
Yes, if you manufacture the console hardware the code is 26.40.01. It is worth drawing the line: this code covers the physical machine. Developing and publishing game software is an entirely different division (video-game publishing, 58.xx), and generic audio-video consumer electronics fall under 26.40.09.
I make a VR headset designed primarily for gaming — does that fall under 26.40.01 or under consumer electronics?
No, a headset is not a console. 26.40.01 covers only video-game consoles in the strict sense. Virtual-reality headsets and other personal audio-video devices are listed among the activities of 26.40.09. What matters is what the product is, not what you use it for.
My arcade cabinet is essentially a PC inside a gaming enclosure — should I classify it as 26.40.01 or as a computer?
Usually 26.40.01, if what you sell is a finished gaming console or arcade machine. If the product is instead a general-purpose machine — a desktop computer or server that can run any software — the correct code is 26.20.00. The question to ask is whether the device is purpose-built for gaming or is a fully fledged computer.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 26.40.02— Fabbricazione di console per videogiochi (esclusi i giochi elettronici)(corrispondenza diretta)