Tax Democracy

ATECO code 32.99.10

Manufacture of protective safety equipment

FABBRICAZIONE DI DISPOSITIVI PROTETTIVI DI SICUREZZA

ATECO code32.99.10

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 32Altre attività manifatturiere
  • 32.9Attività manifatturiere n.c.a.
  • 32.99Altre attività manifatturiere n.c.a.
  • 32.99.10Fabbricazione di dispositivi protettivi di sicurezza

Description

  • manufacture of protective safety equipment, e.g.:
  • linemen's safety belts and other belts for occupational use
  • cork life preservers
  • safety headgear and other personal safety equipment (e.g. protective face shields/visors, of plastics, such as athletic helmets)
  • fire-protective clothing
  • metal safety headgear and other metal personal safety devices
  • earplugs and noise plugs (e.g. for swimming and noise protection)
  • gas masks
  • biohazard protective clothing and accessories
  • bulletproof vests
  • clean room suits and accessories
  • manufacture of fire-protective clothing

Exclusion notes

Excluded from class 32.99:

  • manufacture of lighter wicks, see 13.96
  • manufacture of workwear, see 14.23
  • manufacture of paper novelties, see 17.25
  • manufacture of manufacture of horse whips and riding crops, see 15.12
  • manufacture of protective safety footwear, e.g. footwear incorporating a protective metal toe-cap, see 15.20
  • manufacture of matches, see 20.59
  • manufacture of plastic headgear excluding safety headgear, see 22.26
  • manufacture of toner cartridges, see 26.20
  • manufacture of individual protective masks (e.g. FFP2, FFP3, surgical masks), see 32.50

Frequently asked questions

I make helmets, harnesses, and occupational safety belts — is ATECO code 32.99.10 correct?
Yes. Occupational safety belts, safety headgear, sports helmets, and face visors and shields are all protective devices covered by 32.99.10. For proper protective eyewear the relevant code is 32.50.30.
I make gas masks and bulletproof vests — do they fall under 32.99.10?
Yes. Gas masks, bulletproof vests, fire-resistant garments, and protective clothing against biological agents are all listed under 32.99.10.
I make surgical masks and FFP2 respirators — do they go under safety devices or medical supplies?
Usually medical supplies: surgical masks and FFP2/FFP3 respirators fall under 32.50.52. Code 32.99.10 covers gas masks and non-medical personal protective equipment.

Replaces the following ATECO 2007 codes

This 2025 code replaced the codes in force until 31 March 2025:

  • 32.99.11Fabbricazione di articoli di vestiario ignifughi e protettivi di sicurezza(unito da più codici)
  • 32.99.12Fabbricazione di articoli in plastica per la sicurezza personale(unito da più codici)
  • 32.99.13Fabbricazione di articoli in metallo per la sicurezza personale(unito da più codici)
  • 32.99.14Fabbricazione di maschere antigas(unito da più codici)
  • 32.99.19Fabbricazione di altre attrezzature ed altri articoli protettivi di sicurezza(rimappatura complessa)

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