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
- 26.1Fabbricazione di componenti elettronici e schede elettroniche
- 26.12.00Fabbricazione di schede elettroniche integrate
Description
- manufacture of loaded printed circuit boards consisting of conductor elements, contacts and other passive elements
- loading of passive elements (components) onto printed circuit boards
- manufacture of interface cards (e.g. sound, video, controllers, network, modems) loaded with passive elements
- manufacture of electronic components and sub-assemblies used in communication equipment, including computer modems
Exclusion notes
Excluded from division 26:
- manufacture of conductors for electronic use and of optical fibre cables, see division 27
Excluded from class 26.12:
- printing of smart cards, see 18.12
- manufacture of bare printed circuit boards, consisting only of conductor elements and contacts, see 26.11
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 26.12.00— Fabbricazione di schede elettroniche assemblate(corrispondenza diretta)