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
- 27Fabbricazione di apparecchiature elettriche
- 27.40.0Fabbricazione di apparecchiature per l'illuminazione
- 27.40.02Fabbricazione di luminarie per feste
Description
- manufacture of festive illuminations for patronal festivals
- manufacture of Christmas illuminations
- manufacture of light chains
Exclusion notes
Excluded from division 27:
- manufacture of electronic products, see division 26
Excluded from class 27.40:
- manufacture of glassware and glass parts for lighting fixtures, see 23.15
- manufacture of light-emitting diodes (LEDs), see 26.11
- manufacture of current-carrying and non-current-carrying wiring devices for lighting fixtures, see 27.33
- manufacture of ceiling fans or bath fans with integrated lighting fixtures, see 27.51
- manufacture of electrical signalling equipment (e.g. traffic lights and pedestrian signalling equipment), see 27.90
- manufacture of electrical signs, see 27.90
Frequently asked questions
I make lights for patron-saint festivals and Christmas displays — do I use 27.40.02 or the general lighting equipment code?
Yes, 27.40.02 is the right fit. The deciding factor is that the product is designed for temporary festive decoration: street festoons for patron-saint festivals, Christmas lighting displays, light chains and garlands. If instead you manufacture fixtures that stay installed all year round (chandeliers, ceiling panels, table lamps), the code becomes 27.40.09.
Are the LED light chains I manufacture festive lights or do they fall under lamp manufacturing?
Light chains and garlands typically fall under 27.40.02, which names them explicitly alongside festive illuminations. What matters is the intended use: festive decoration. If you build those same LED strips as fixed-installation lighting components for indoor spaces, you shift towards 27.40.09. The mere installation of festive lights on streets and squares is not manufacturing and belongs elsewhere.
I make the festive lights and then install them on poles for village festivals myself — does 27.40.02 cover the installation too?
No, on-site installation is not covered here. 27.40.02 covers only the manufacture of the festive lighting. When you go to the square and mount light chains and arches on poles for the festival, that activity is installation and has its own code: 43.21.04. If you build them in the workshop you stay here; if you also mount them on site you need the other code as well.