Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 32Altre attività manifatturiere
- 32.50Fabbricazione di strumenti e forniture mediche e dentistiche
- 32.50.30Fabbricazione di lenti oftalmiche
Description
- manufacture of ophthalmic goods, eyeglasses, sunglasses, lenses ground to prescription, contact lenses, safety goggles
Exclusion notes
Excluded from class 32.50:
- manufacture of special series-produced shoes supporting the arch of the foot, see 15.20
- manufacture of denture fixative pastes and powders, see 20.42
- manufacture of wadding, gauze, bandages and similar articles (e.g. dressings, adhesive plasters, poultices, impregnated or coated with pharmaceutical substances), see 21.20
- manufacture of electromedical and electrotherapeutic apparatus, see 26.60
- manufacture of hearing aids, see 26.60
- manufacture of pacemakers, see 26.60
- manufacture of optical instruments and lenses, e.g. binoculars, microscopes, see 26.70
- manufacture of wheelchairs, see 30.92
- retail sale of corrective glasses, lenses and sunglasses, see 47.74
Frequently asked questions
I grind prescription lenses and contact lenses: is the ATECO code 32.50.30 or the one for frames?
Yes, 32.50.30. The manufacture of ophthalmic lenses, prescription lenses, contact lenses, corrective and sunglasses, and protective eyewear belongs here. Frames alone, without lenses, have a separate code: 32.50.40.
I produce complete sunglasses with both lenses and frames: 32.50.30 or 32.50.40?
Usually 32.50.30, because the code covers complete corrective and sunglasses with lenses. Code 32.50.40 applies when you manufacture frames only, to be fitted with lenses produced elsewhere.
I make protective safety eyewear for the workplace: lenses code or safety devices code?
Usually 32.50.30: protective eyewear falls among the ophthalmic articles of this code. Face shields and visors, however, are classified as personal protective equipment under 32.99.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 32.50.40— Fabbricazione di lenti oftalmiche(corrispondenza diretta)