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ATECO code 32.40.10

Manufacture of games (including electronic games)

FABBRICAZIONE DI GIOCHI (INCLUSI I GIOCHI ELETTRONICI)

ATECO code32.40.10

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 32.40.10Fabbricazione di giochi(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 32ALTRE INDUSTRIE MANIFATTURIERE
  • 32.40Fabbricazione di giochi e giocattoli
  • 32.40.10Fabbricazione di giochi (inclusi i giochi elettronici)

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.

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