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
- 26Fabbricazione di computer e prodotti di elettronica e ottica
- 26.5Fabbricazione di strumenti di misurazione e prova e di orologi
- 26.52.00Fabbricazione di orologi
Description
- manufacture of watches and clocks of all kinds, including instrument panel clocks
- manufacture of watch and clock cases, including cases of precious metals
- manufacture of time-recording equipment and equipment for measuring, recording and otherwise displaying intervals of time with a watch or clock movement or with synchronous motor, e.g.:
- parking meters
- time clocks
- time/date stamps
- process timers
- manufacture of time switches and other releases with a watch or clock movement or with synchronous motor:
- time locks
- manufacture of components for clocks and watches, e.g.:
- movements of all kinds for watches and clocks
- springs, jewels, dials, hands, plates, bridges and other parts
- watch and clock cases and housings of all materials
Exclusion notes
Excluded from division 26:
- manufacture of conductors for electronic use and of optical fibre cables, see division 27
Excluded from class 26.52:
- manufacture of non-metallic watch bands (e.g. fabric, leather, plastic), see 15.12
- manufacture of smartwatches, see 26.30
- manufacture of watch bands of precious metal, see 32.12
- manufacture of watch bands of non-precious metal, see 32.13
Frequently asked questions
I make wristwatches and their movements — does everything go in 26.52.00, or do I switch codes for smartwatches?
Yes, watches and clocks of every kind, movements, cases, dials and hands all belong in 26.52.00. There is, however, a clear boundary with the smartwatch: that is a mobile communications device and goes in 26.30.09. The rule is simple: timepieces and movements here, connected devices used in place of a phone elsewhere.
I make parking meters and process timers with clockwork movements — is that 26.52.00 or a measurement code?
Yes, parking meters, time switches, time recorders and interval timers with clockwork or synchronous-motor movements fall under 26.52.00, because this code covers everything that measures or marks intervals of time using such a mechanism. Water and gas consumption meters are different: those belong among the other measuring instruments at 26.51.29.
I make dashboard clocks for cars and time switches for electrical installations — does everything go in 26.52.00, or do I switch codes for automotive?
Yes, dashboard clocks and time switches with clockwork movements are explicitly listed among the activities of 26.52.00, even when they end up in a vehicle. The code follows the timekeeping device, not its destination. The situation is different for on-board instruments that measure flight or navigation parameters: those belong in 26.51.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 26.52.00— Fabbricazione di orologi(corrispondenza diretta)