Tax Democracy

ATECO code 30.92.20

Manufacture of parts and accessories for bicycles

FABBRICAZIONE DI PARTI ED ACCESSORI PER BICICLETTE

ATECO code30.92.20

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 30.92.20Fabbricazione di parti e accessori per biciclette(unito da più codici)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

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 invalidi
  • 30.92.20Fabbricazione di parti ed accessori per biciclette

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.

Calculate taxes, deductionsand contributions on your own!

Calculate income tax, contributions, other income and deductions together in the simulator.

Start now