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
- 27Fabbricazione di apparecchiature elettriche
- 27.1Fabbricazione di motori, generatori e trasformatori elettrici e di apparecchiature per la distribuzione e il controllo dell'elettricità
- 27.11.00Fabbricazione di motori, generatori e trasformatori elettrici
Description
- manufacture of electric motors, except for motor vehicles
- manufacture of distribution transformers, electric
- manufacture of arc welding transformers
- manufacture of ballasts for discharge lamps or tubes (i.e. transformers)
- manufacture of substation transformers for electric power distribution
- manufacture of transmission and distribution-voltage regulators
- manufacture of inverters, rectifiers and converters
- manufacture of electric linear actuators
- manufacture of prime mover generator sets (except turbine generator sets)
- manufacture of power generators (except battery charging alternators for internal combustion engines)
- manufacture of motor generator sets (except turbine generator sets)
- rewinding of armatures on a factory basis
- manufacture of solar generators, which can be used directly to supply power to, e.g. a motor or an electrolyser
Exclusion notes
Excluded from division 27:
- manufacture of electronic products, see division 26
Excluded from class 27.11:
- manufacture of electronic component-type transformers and switches, see 26.11
- manufacture of photovoltaic cells, modules and panels, see 26.11
- manufacture of diodes, transistors and related discrete devices, see 26.11
- manufacture of electric welding and soldering equipment, see 27.90
- manufacture of turbine generator sets, see 28.11
- manufacture of electric motors for motor vehicles, see 29.10
- manufacture of starting motors and generators for internal combustion engines, see 29.31
- repair and maintenance of electric motors, generators, and motor generator sets, see 33.14
Frequently asked questions
I make electric motors, inverters, and distribution transformers — does everything go under 27.11.00 or do switchboards have a different code?
Yes, electric motors, generators, distribution transformers, inverters, rectifiers, and generating sets fall under 27.11.00. The boundary is with switchboards and power circuit-breakers, which are used to distribute and control electricity: those belong under 27.12.00.
I make solar generators and generating sets — is it 27.11.00 or a code related to batteries?
Usually 27.11.00, because power generators and solar generators that supply energy directly are among the activities covered by this code. The situation is different for manufacturers of batteries and energy storage systems: those fall under 27.20.00. The question is whether you generate energy or store it.
I make transformers for arc welding — do they still fall under 27.11.00 even though they power a welding machine?
Yes, the arc welding transformer is expressly included among the activities of 27.11.00, because you are manufacturing the transformer itself. If, however, your product is the complete electric welding machine ready for use, then the correct code is 27.90.01. The distinguishing factor is whether you are selling the transformer or the finished welding equipment.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 27.11.00— Fabbricazione di motori, generatori e trasformatori elettrici(rimappatura complessa)