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
- 27Fabbricazione di apparecchiature elettriche
- 27.90.0Fabbricazione di altre apparecchiature elettriche
- 27.90.02Fabbricazione di insegne elettriche e apparecchiature elettriche di segnalazione
Description
- manufacture of electrical signs
- manufacture of electrical signalling equipment (e.g. traffic lights, pedestrian signalling equipment)
- manufacture of electrical signalling, safety or traffic-control equipment for railways or tramways
Exclusion notes
Excluded from division 27:
- manufacture of electronic products, see division 26
Excluded from class 27.90:
- manufacture of glass electrical insulators, see 23.15
- manufacture of porcelain electrical insulators, see 23.43
- manufacture of carbon and graphite fibres and products (except electrodes and electrical applications), see 23.99
- manufacture of electronic component-type rectifiers, voltage regulating integrated circuits, power converting integrated circuits, electronic capacitors, electronic resistors, and similar devices, see 26.11
- manufacture of photovoltaic cells, modules and panels, see 26.11
- manufacture of burglar and fire alarm systems, sending signals to a control station, see 26.51
- manufacture of mine detectors, pulse (signal) generators; metal detectors, see 26.51
- manufacture of transformers, motors, generators, switchgear, relays and industrial controls, see 27.1
- manufacture of batteries, see 27.20
- manufacture of communication and energy wire, current-carrying and non-current-carrying wiring devices, see 27.3
- manufacture of lighting equipment, see 27.40
- manufacture of household appliances, see 27.5
- manufacture of non-electrical welding and soldering equipment, see 28.29
- manufacture of motor vehicle electrical equipment (e.g. generators, alternators, spark plugs, ignition wiring harnesses, power window and door systems, voltage regulators), see 29.31
- manufacture of inverter modules and fuel cells for cars, see 29.31
- repair and maintenance of electrical equipment, see 33.14
Frequently asked questions
I manufacture LED illuminated signs for shops — do they go under 27.90.02 or under lighting equipment manufacture?
Yes, electric signs fall under 27.90.02, alongside road signalling devices such as traffic lights. The difference from lighting is the function: a sign communicates a brand or a message; it does not illuminate a space. If instead you manufacture lamps and ceiling lights designed to provide lighting, the code is 27.40.09.
I make traffic lights and pedestrian luminous signals — 27.90.02 or an electronics code?
Use 27.90.02: traffic lights, pedestrian signalling devices and railway or tramway luminous signalling equipment are listed here. If you build burglar alarm or fire detection systems instead, those are instruments and go under 26.51.21. Traffic signalling stays under 27.90.02.
I build the illuminated sign in my workshop and then mount it on the client's shop front — does 27.90.02 cover everything?
No, mounting it on the facade is a separate activity. 27.90.02 covers the manufacture of the electric sign. When you install it on the client's building, that activity is installation and uses code 43.21.04. If you only make the sign you stay here; if you also hang it on the wall you need the installation code as well.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 27.90.02— Fabbricazione di insegne elettriche e apparecchiature elettriche di segnalazione(corrispondenza diretta)