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
- 30.91.20Fabbricazione di parti e accessori per motocicli
Description
- manufacture of parts and accessories for motorcycles (e.g. brakes, gearboxes, clutches, road wheels, silencers and exhaust pipes, and parts thereof)
- manufacture of pistons, piston rings and carburettors 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 manufacture exhausts, brakes, and gearboxes for motorcycles: motorcycle parts code or auto parts code?
Motorcycle parts here. This category covers parts and accessories for motorcycles such as brakes, gearboxes, clutches, wheels, exhausts and exhaust pipes, as well as pistons and carburettors. Parts for motor vehicles, even similar ones, fall instead under 29.32.00.
I make motorcycle accessories but also the vehicle frame: can I keep everything here or do I need another code?
I manufacture brakes, handlebars, and gears for both motorcycles and bicycles: can I keep everything under this code?
Only parts for motorcycles stay here. Frames, rims, handlebars, brakes, and gears for bicycles, even if similar, go under bicycle parts, 30.92.20. It is the vehicle the component is intended for that determines the code, not the type of part.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 30.91.20— Fabbricazione di accessori e pezzi staccati per motocicli e ciclomotori(rimappatura complessa)