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
- 32.9Attività manifatturiere n.c.a.
- 32.99Altre attività manifatturiere n.c.a.
- 32.99.9Fabbricazione di altri articoli n.c.a.
- 32.99.91Fabbricazione di sigarette elettroniche
Description
- manufacture of electronic cigarettes (vapes)
Exclusion notes
Excluded from class 32.99:
- manufacture of lighter wicks, see 13.96
- manufacture of workwear, see 14.23
- manufacture of paper novelties, see 17.25
- manufacture of manufacture of horse whips and riding crops, see 15.12
- manufacture of protective safety footwear, e.g. footwear incorporating a protective metal toe-cap, see 15.20
- manufacture of matches, see 20.59
- manufacture of plastic headgear excluding safety headgear, see 22.26
- manufacture of toner cartridges, see 26.20
- manufacture of individual protective masks (e.g. FFP2, FFP3, surgical masks), see 32.50
Frequently asked questions
I make vape devices and e-cigarettes, not e-liquids — is ATECO code 32.99.91 correct?
Yes. The manufacture of the e-cigarette device itself has the dedicated code 32.99.91. E-liquids for inhalation are a chemical product and carry a separate code outside division 32.
I make both vape devices and e-liquids — one code or two?
Usually two. The electronic device falls under 32.99.91; blending and producing the liquids is a chemical processing activity with its own code. The primary code follows the predominant activity.
I retail e-cigarettes — I don't manufacture them. Do I need 32.99.91?
No. Code 32.99.91 covers only the manufacture of the device. Retail sale of e-cigarettes and e-liquids uses a trade code in a different division.