Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 30Fabbricazione di altri mezzi di trasporto
- 30.9Fabbricazione di mezzi di trasporto n.c.a.
- 30.92Fabbricazione di biciclette e veicoli per disabili
- 30.92.20Fabbricazione di parti e accessori per biciclette
Description
- manufacture of parts and accessories of bicycles (e.g. frames, forks, wheel rims and spokes, hubs, brakes, saddles, pedals, crank gear and derailleur gears)
Exclusion notes
Excluded from class 30.92:
- manufacture of pneumatic tyres and inner tubes of rubber, of a kind used for bicycles, see 22.11
- manufacture of wheeled toys designed to be ridden, including plastic bicycles and tricycles, see 32.40
- repair of bicycles, see 95.29
Frequently asked questions
I manufacture frames and forks for racing bicycles but do not assemble the finished bike: does this code apply?
Yes. Frames, forks, rims and spokes, hubs, brakes, saddles, pedals, chainsets, and gears fall under this code when you manufacture them as components. If instead you assemble the complete bicycle for sale, that is the production of the finished vehicle under 30.92.10.
I manufacture accessories for both bicycles and motorcycles in the same workshop: is one code enough?
No, they are two separate categories. Bicycle parts belong here; parts and accessories for motorcycles have their own code at 30.91.20. If you genuinely produce for both, keep both codes, with the predominant one as the primary.
I manufacture luggage racks, baskets, and mudguards to fit on bicycles: do these accessories belong here?
Yes. Luggage racks, mudguards, baskets, and other accessories fitted to bicycles follow the components code, alongside frames, wheels, and gears. The manufacture of the complete vehicle remains under 30.92.10: here you are producing the part to be fitted, not the assembled bicycle.
I sell my spare parts to a bicycle repair shop that uses them for repairs: does my code stay here or shift to the repair shop code?
It stays here. You manufacture the components, so you are in bicycle parts production even if your customer uses them for repairs. Whoever fits those parts on a customer's bicycle is providing a repair service, which has its own code at 95.29.21. The two codes describe different activities even if they involve the same part.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 30.92.20— Fabbricazione di parti ed accessori per biciclette(unito da più codici)