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
- 30Fabbricazione di altri mezzi di trasporto
- 30.9Fabbricazione di mezzi di trasporto n.c.a.
- 30.91Fabbricazione di motocicli
- 30.91.1Fabbricazione di motocicli, escluse parti e accessori
- 30.91.12Fabbricazione di motocicli, esclusi motori
Description
- manufacture of motorcycles and mopeds
- manufacture of sidecars for motorcycles
Exclusion notes
Excluded from class 30.91:
- manufacture of pneumatic tyres of rubber, of a kind used for motorcycles, see 22.11
- manufacture of bicycles, see 30.92
- manufacture of bicycles with an auxiliary electric motor, see 30.92
- manufacture of cycles with an electric motor for propulsion, see 30.92
- manufacture of carriages for disabled persons, see 30.92
- manufacture of personal transporters (e.g. electric skateboards and kickscooters), see 30.92
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 30.91.12— Fabbricazione di motocicli(diviso in più codici)