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
- 32.40.10Fabbricazione di giochi
Description
- manufacture of playing cards
- manufacture of games of paper or paperboard
- manufacture of board games and similar games
- manufacture of electronic board games
- manufacture of electronic games with fixed (non-replaceable) software
- manufacture of reduced-size (scale) models and similar recreational models, electrical trains, construction sets, etc.
- manufacture of gaming and gambling machines
- manufacture of billiards and special tables for casino games, etc.
- manufacture of table tennis tables
- manufacture of articles for funfair, table or parlour games
- manufacture of puzzles and similar articles
- manufacture of toy drones
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 board games and playing cards: is the ATECO code 32.40.10 or 32.40.20?
Yes, 32.40.10. Board games, playing cards, puzzles and paper or cardboard games fall under the manufacture of games. Dolls, soft toy animals and other children's toys go instead under 32.40.20.
I make billiard tables and ping-pong tables: does that fall under the games code or the sporting goods code?
Usually 32.40.10: billiard tables, casino gaming tables and ping-pong tables are listed among games. Rackets and other equipment used in active sport go instead under 32.30.09.
I manufacture coin-operated gaming machines and slot machines: do they fall under 32.40.10?
Yes. The code covers gaming and gambling machines, including devices that pay out winnings, as well as electronic games with non-replaceable pre-installed software.
I produce toy drones: games code 32.40.10 or toys code?
Usually 32.40.10, which lists toy drones. For dolls and classic children's toys, the reference remains 32.40.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 32.40.10— Fabbricazione di giochi (inclusi i giochi elettronici)(corrispondenza diretta)