ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 32.50.30— Fabbricazione di lenti oftalmiche(corrispondenza diretta)
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 INDUSTRIE MANIFATTURIERE
- 32.50Fabbricazione di strumenti e forniture mediche e dentistiche
- 32.50.40Fabbricazione di lenti oftalmiche
Frequently asked questions
I produce only spectacle frames in acetate and metal, no lenses: is the ATECO code 32.50.40?
Yes. Code 32.50.40 covers exactly the manufacture of spectacle frames. If you also add lenses and sell the complete pair of glasses, the relevant code becomes 32.50.30.
I make spectacle frames and then fit them with purchased lenses: two codes or one?
Usually what counts is the predominant activity. If the core business is producing frames, you stay with 32.50.40; if you sell the finished pair of glasses complete with lenses, the code shifts towards 32.50.30.
I produce luxury designer frames: does the code differ from budget frames?
No. Code 32.50.40 applies to spectacle frames regardless of price point or brand. What matters is that the product is the frame, not the lens or the assembled pair of glasses.