Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 32Altre attività manifatturiere
- 32.50Fabbricazione di strumenti e forniture mediche e dentistiche
- 32.50.5Fabbricazione di altri strumenti e forniture mediche e dentistiche
- 32.50.53Fabbricazione di mobili per uso medico e dentistico
Description
- manufacture of medical, surgical, dental or veterinary furniture, e.g.:
- operating tables
- examination tables
- hospital beds with mechanical fittings
- dentist chairs
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 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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 32.50.13— Fabbricazione di mobili per uso medico, chirurgico, odontoiatrico e veterinario(corrispondenza diretta)