ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 32.40.20— Fabbricazione di giocattoli(corrispondenza diretta)
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 INDUSTRIE MANIFATTURIERE
- 32.40Fabbricazione di giochi e giocattoli
- 32.40.20Fabbricazione di giocattoli (inclusi i tricicli e gli strumenti musicali giocattolo)
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.