Tax Democracy

ATECO code 32.50.11

Manufacture of medical, surgical and veterinary instruments and supplies

FABBRICAZIONE DI MATERIALE MEDICO-CHIRURGICO E VETERINARIO

ATECO code32.50.11

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 32.50.52Fabbricazione di forniture mediche e dentistiche(unito da più codici)

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
  • 32.50Fabbricazione di strumenti e forniture mediche e dentistiche
  • 32.50.1Fabbricazione di mobili per uso medico, apparecchi medicali, di materiale medico-chirurgico e veterinario, di apparecchi e strumenti per odontoiatria (incluse parti staccate e accessori)
  • 32.50.11Fabbricazione di materiale medico-chirurgico e veterinario

Frequently asked questions

I produce single-use syringes, needles and catheters: is the ATECO code 32.50.52 or the medical instruments one?
Yes, 32.50.52. Syringes, needles, catheters and cannulas are supplies, along with surgical drapes and sterile sutures. Instruments and apparatus, such as sterilisers, fall instead under 32.50.51.
I make surgical masks and FFP2 respirators: do they fall under 32.50.52?
Yes. Personal protective masks such as FFP2, FFP3 and surgical masks are listed among the medical supplies of 32.50.52, along with sterile suture materials.
I produce plates and implants that remain inside the body: supplies code 32.50.52 or prostheses code?
Usually 32.50.52, which covers articles for permanent implants, such as plates used to replace part of a bone. External prostheses and orthopaedic aids fall under 32.50.20.

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