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
- 32.40Fabbricazione di giochi e giocattoli
- 32.40.20Fabbricazione di giocattoli
Description
- manufacture of dolls and doll garments, parts and accessories
- manufacture of action figures
- manufacture of toy animals
- manufacture of wheeled toys designed to be ridden, including plastic bicycles and tricycles
- manufacture of toy musical instruments
- manufacture of toys of paper or paperboard
- manufacture of ceramic toys
- manufacture of glass toys
- manufacture of wooden toys
- manufacture of plastic toys
- manufacture of fabric toys
- manufacture of rubber games and toys, (including children's wading pools, inflatable children's rubber boats, inflatable rubber animals, balls, etc.)
Exclusion notes
Excluded from class 32.40:
- manufacture of video game consoles, see 26.40
- manufacture of drones for civilian purposes, see 30.31
- manufacture of bicycles, see 30.92
- manufacture of articles for jokes and novelties, see 32.99
- writing and publishing of software for video game consoles, see 58.21, 62.10
Frequently asked questions
I produce soft toys and fabric dolls: is the ATECO code 32.40.20 or the games code 32.40.10?
Yes, 32.40.20. Dolls, doll clothing, toy animals and action figures fall under the manufacture of toys. Board games, puzzles and playing cards go instead under 32.40.10.
I make plastic tricycles and bicycles for children: do they fall under the toys code?
Yes. Code 32.40.20 includes wheeled toys designed to be ridden, such as plastic bicycles and tricycles. Full-sized bicycles for adults fall under a different code outside division 32.
I produce toy musical instruments and wooden toys: do they all go under 32.40.20?
Yes. Toy musical instruments, and toys made of wood, plastic, ceramic, glass, fabric and rubber are all listed under 32.40.20. Genuine playable musical instruments fall instead under 32.20.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 32.40.20— Fabbricazione di giocattoli (inclusi i tricicli e gli strumenti musicali giocattolo)(corrispondenza diretta)