ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 26.70.11— Fabbricazione di strumenti ottici e strumenti ottici di precisione(corrispondenza diretta)
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; APPARECCHI ELETTROMEDICALI, APPARECCHI DI MISURAZIONE E DI OROLOGI
- 26.70Fabbricazione di strumenti ottici e attrezzature fotografiche
- 26.70.1Fabbricazione di elementi ottici e strumenti ottici di misura, controllo e precisione
- 26.70.11Fabbricazione di elementi ottici e strumenti ottici di precisione
Frequently asked questions
I make optical microscopes, binoculars and telescopes — should I use 26.70.11 or the optical measuring instruments code?
Yes, optical microscopes, binoculars, telescopes, non-ophthalmic lenses, prisms and laser instruments all belong in 26.70.11. The difference from the related code is purpose: here the product is the precision optical instrument in its own right. When optics serve a measuring or monitoring function — for example an exposure meter or a rangefinder — the code becomes 26.70.12.
I make optical sights for firearms and optical mirrors — do those fall under 26.70.11 or a components code?
Yes, optical sights for firearms, optical mirrors and precision optical tools are listed among the activities of 26.70.11. Ophthalmic lenses — prescription lenses — are excluded and follow a different path. What matters is that the product is a precision optical instrument, not an electronic component such as those in 26.11.00.
I make laser instruments — are they always 26.70.11, even when the laser is used in a hospital?
No, only as long as it is a generic optical instrument. Laser instruments as an optical product belong in 26.70.11, but if the laser is a medical device intended for therapy or diagnosis on a patient, the correct code is 26.60.01. The deciding factor is the medical use of the device, not the laser technology itself.