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
- 32Altre attività manifatturiere
- 32.50Fabbricazione di strumenti e forniture mediche e dentistiche
- 32.50.10Fabbricazione di protesi dentarie
Description
- manufacture of dentures
- manufacture of dental prostheses on implants
- manufacture of custom-made devices for dental use, including orthodontic devices
- repair of the aforementioned devices
Exclusion notes
Excluded from class 32.50:
- manufacture of special series-produced shoes supporting the arch of the foot, see 15.20
- manufacture of denture fixative pastes and powders, see 20.42
- manufacture of wadding, gauze, bandages and similar articles (e.g. dressings, adhesive plasters, poultices, impregnated or coated with pharmaceutical substances), see 21.20
- manufacture of electromedical and electrotherapeutic apparatus, see 26.60
- manufacture of hearing aids, see 26.60
- manufacture of pacemakers, see 26.60
- manufacture of optical instruments and lenses, e.g. binoculars, microscopes, see 26.70
- manufacture of wheelchairs, see 30.92
- retail sale of corrective glasses, lenses and sunglasses, see 47.74
Frequently asked questions
I am opening a dental laboratory in 2025: is the ATECO code 32.50.10 or the one for dental practices?
Yes, 32.50.10. From April 2025, a dental laboratory that manufactures dental prostheses, implant-supported prostheses and custom orthodontic appliances uses this code. A dentist's practice that treats patients is a healthcare activity, classified elsewhere under dental care activities.
I make both dental prostheses and orthodontic appliances and also handle their repair: does it all fall under 32.50.10?
Yes. The code covers dental prostheses, implant-supported prostheses, custom devices for dental use including orthodontic appliances, and the repair of these devices.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 32.50.20— Fabbricazione di protesi dentarie (inclusa riparazione)(diviso in più codici)