ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 26.11.00— Fabbricazione di componenti elettronici(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
- 26FABBRICAZIONE DI COMPUTER E PRODOTTI DI ELETTRONICA E OTTICA; APPARECCHI ELETTROMEDICALI, APPARECCHI DI MISURAZIONE E DI OROLOGI
- 26.1FABBRICAZIONE DI COMPONENTI ELETTRONICI E SCHEDE ELETTRONICHE
- 26.11.0Fabbricazione di componenti elettronici
- 26.11.01Fabbricazione di diodi, transistor e relativi congegni elettronici
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.