ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 26.12.00— Fabbricazione di schede elettroniche integrate(corrispondenza diretta)
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; APPARECCHI ELETTROMEDICALI, APPARECCHI DI MISURAZIONE E DI OROLOGI
- 26.1FABBRICAZIONE DI COMPONENTI ELETTRONICI E SCHEDE ELETTRONICHE
- 26.12.00Fabbricazione di schede elettroniche assemblate
Frequently asked questions
I assemble PCBs by mounting components onto boards (contract manufacturing): is ATECO code 26.12.00 correct, or does electronic components apply?
Yes, 26.12.00 covers board assembly: mounting passive components onto printed circuits, interface boards for audio, video, networking, and modems, and sub-assemblies for communications. Bare boards and individual components prior to mounting belong instead under 26.11.00.
I make assembled boards that I then fit inside telecommunications equipment — do I stay under 26.12.00?
Usually 26.12.00 if you stop at the assembled board and sub-assemblies. When you build the complete communications equipment — such as transmitters or transceivers — the code becomes 26.30.09.
I produce audio, video, and network interface boards: code 26.12.00 or computer manufacturing?
Yes, 26.12.00. Interface boards for audio, video, controller, networking, and modem functions, populated with components, belong here. When you assemble the complete computer or peripheral unit that houses them, you fall under 26.20.00.
I solder passive components onto bare boards supplied by the customer: is this 26.12.00 or electronic components?
Yes, 26.12.00, because mounting passive components onto printed circuits is precisely the activity described by this heading. The bare board — consisting solely of conductors and contacts — and the individual components before mounting belong instead under 26.11.00.