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
- 27Fabbricazione di apparecchiature elettriche
- 27.5Fabbricazione di apparecchi per uso domestico
- 27.51.00Fabbricazione di elettrodomestici
Description
- manufacture of domestic electric appliances:
- refrigerators
- freezers
- dishwashers
- washing and drying machines
- vacuum cleaners
- floor polishers
- waste disposal units
- grinders, blenders, juice squeezers
- tin openers
- electric shavers, electric toothbrushes, and other electric personal care devices
- knife sharpeners
- ventilating or recycling hoods
- manufacture of domestic electrothermic appliances:
- electric water heaters
- electric blankets
- electric hairdryers, combs, brushes, curlers
- electric smoothing irons
- space heaters and household-type fans, portable
- electric ovens
- microwave ovens
- cookers, hotplates
- toasters
- electric barbecues
- coffee or tea makers
- frying pans, roasters, hoods
- electric heating resistors, etc.
- table, floor, wall, window, ceiling or roof fans
Exclusion notes
Excluded from division 27:
- manufacture of electronic products, see division 26
Excluded from class 27.51:
- manufacture of non-electric space heaters, see 27.52
- manufacture of commercial and industrial refrigerators and freezers, room air conditioners, attic fans, permanently mounted space heaters, commercial ventilation and exhaust fans, commercial-type cooking equipment; commercial-type laundry, dry-cleaning and pressing equipment; commercial, industrial and institutional vacuum cleaners, see division 28
- manufacture of permanently mounted central heating equipment, see 28.21
- manufacture of household-type sewing machines, see 28.94
- installation of central vacuum cleaning systems, see 43.24
- repair and maintenance of household appliances and home and garden equipment, see 95.22
Frequently asked questions
I manufacture electric ovens and hobs for home use — is it 27.51.00 or the industrial ovens code?
For home use it is 27.51.00: electric ovens, microwaves, cookers and hotplates for domestic use all sit here, alongside refrigerators, washing machines and small appliances. An industrial or laboratory oven is a different machine and falls under 28.21.10. The key word is domestic use.
I make gas cookers and gas water heaters, not electric ones — do they still go under 27.51.00?
No. 27.51.00 applies only to electric appliances for domestic use. If the cooking or heating appliance runs on gas or otherwise without an electrical supply, the correct code is 27.52.00. The electrical supply is what separates the two codes.
I run a small workshop repairing washing machines and refrigerators, and occasionally assemble a new one — is it 27.51.00 or a repair code?
Usually not 27.51.00, if the work is mainly repair. 27.51.00 covers the manufacture of domestic appliances. Repairing and servicing washing machines, refrigerators and similar appliances brought in by customers is a separate activity, with code 95.22.01. What counts is what you do most of the time: building new appliances or fixing broken ones.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 27.51.00— Fabbricazione di elettrodomestici(corrispondenza diretta)