ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 32.50.53— Fabbricazione di mobili per uso medico e dentistico(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
- 32.50.1Fabbricazione di mobili per uso medico, apparecchi medicali, di materiale medico-chirurgico e veterinario, di apparecchi e strumenti per odontoiatria (incluse parti staccate e accessori)
- 32.50.13Fabbricazione di mobili per uso medico, chirurgico, odontoiatrico e veterinario
Frequently asked questions
I manufacture dental chairs and operating tables — should I use ATECO code 32.50.53 or the standard furniture code?
Yes, 32.50.53. Dental chairs, operating tables, examination couches, and hospital beds fitted with mechanical devices are classified as medical-use furniture and have their own dedicated code. Furniture intended for the home or office falls under a different division.
I make hospital beds with mechanical fittings and examination couches — do they fall under 32.50.53?
Yes. The heading explicitly lists hospital beds with mechanical accessories and examination couches among the medical, surgical, and dental furniture covered by 32.50.53.
I make dental chairs as well as practice instruments — is it all under 32.50.53?
No, these are two separate activities. Chairs and furnishings fall under 32.50.53; dental instruments and equipment belong in 32.50.51.