Tax Democracy

ATECO code 30.91.12

Manufacture of motorcycles

FABBRICAZIONE DI MOTOCICLI

ATECO code30.91.12

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 30.91.12Fabbricazione di motocicli, esclusi motori(diviso in 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
  • 30FABBRICAZIONE DI ALTRI MEZZI DI TRASPORTO
  • 30.9FABBRICAZIONE DI MEZZI DI TRASPORTO N.C.A.
  • 30.91Fabbricazione di motocicli (inclusi i motori)
  • 30.91.1Fabbricazione di motocicli e motoveicoli (inclusi i motori)
  • 30.91.12Fabbricazione di motocicli

Frequently asked questions

I assemble motorcycles and mopeds by fitting engines bought from third parties: this code or the engine code?
Yes, this one. The category covers the manufacture of motorcycles, mopeds, and sidecars, excluding the engine. If you also manufacture the engine yourself, the dedicated code is 30.91.11.
I manufacture sidecars and motorcycle frames: do they belong here or under parts and accessories?
Sidecars for motorcycles belong here, together with the vehicle. Other separate parts and accessories — such as brakes, gearboxes, and exhausts — fall instead under 30.91.20.
I assemble pedal-assist electric bikes and electric scooters: do they go with motorcycles or with bicycles?
With bicycles. Pedal-assist electric bikes, electrically assisted cycles, and electric scooters are classified under bicycle manufacturing, 30.92.10, together with personal transport devices. Code 30.91.12 covers true motorcycles and mopeds, not light electric mobility.

Calculate taxes, deductionsand contributions on your own!

Calculate income tax, contributions, other income and deductions together in the simulator.

Start now