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
- 32Altre attività manifatturiere
- 32.50Fabbricazione di strumenti e forniture mediche e dentistiche
- 32.50.5Fabbricazione di altri strumenti e forniture mediche e dentistiche
- 32.50.52Fabbricazione di forniture mediche e dentistiche
Description
- manufacture of surgical drapes and sterile yarns/tissue
- manufacture of dental fillings and cements (except denture adhesives), dental wax and other dental plaster preparations
- manufacture of bone reconstruction cements
- manufacture of articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences, e.g. plates which remain permanently in the body (e.g. to replace part or the whole of a bone)
- manufacture of syringes, needles, catheters, cannulae etc.
- manufacture of individual protective masks (e.g. FFP2, FFP3, surgical masks)
- manufacture of sterile suture materials
Exclusion notes
Excluded from class 32.50:
- manufacture of special series-produced shoes supporting the arch of the foot, see 15.20
- manufacture of denture fixative pastes and powders, see 20.42
- manufacture of wadding, gauze, bandages and similar articles (e.g. dressings, adhesive plasters, poultices, impregnated or coated with pharmaceutical substances), see 21.20
- manufacture of electromedical and electrotherapeutic apparatus, see 26.60
- manufacture of hearing aids, see 26.60
- manufacture of pacemakers, see 26.60
- manufacture of optical instruments and lenses, e.g. binoculars, microscopes, see 26.70
- manufacture of wheelchairs, see 30.92
- retail sale of corrective glasses, lenses and sunglasses, see 47.74
Frequently asked questions
I produce single-use syringes, needles and catheters: is the ATECO code 32.50.52 or the medical instruments one?
Yes, 32.50.52. Syringes, needles, catheters and cannulas are supplies, along with surgical drapes and sterile sutures. Instruments and apparatus, such as sterilisers, fall instead under 32.50.51.
I make surgical masks and FFP2 respirators: do they fall under 32.50.52?
Yes. Personal protective masks such as FFP2, FFP3 and surgical masks are listed among the medical supplies of 32.50.52, along with sterile suture materials.
I produce plates and implants that remain inside the body: supplies code 32.50.52 or prostheses code?
Usually 32.50.52, which covers articles for permanent implants, such as plates used to replace part of a bone. External prostheses and orthopaedic aids fall under 32.50.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 32.50.11— Fabbricazione di materiale medico-chirurgico e veterinario(unito da più codici)