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
- 32.50.40Fabbricazione di montature per occhiali
Description
- manufacture of eyeglass frames
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 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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 32.50.50— Fabbricazione di armature per occhiali di qualsiasi tipo; montatura in serie di occhiali comuni(corrispondenza diretta)