Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 26Fabbricazione di computer e prodotti di elettronica e ottica
- 26.5Fabbricazione di strumenti di misurazione e prova e di orologi
- 26.51Fabbricazione di strumenti e apparecchi di misurazione, prova e navigazione
- 26.51.2Fabbricazione di altri strumenti e apparecchi di misurazione e prova
- 26.51.21Fabbricazione di sistemi antifurto e antincendio
Description
- manufacture of burglar- and fire-alarm systems, sending signals to a control station
Exclusion notes
Excluded from division 26:
- manufacture of conductors for electronic use and of optical fibre cables, see division 27
Excluded from class 26.51:
- manufacture of telephone answering machines, see 26.30
- manufacture of irradiation equipment, see 26.60
- manufacture of optical positioning equipment, see 26.70
- manufacture of lenses, optical microscopes, binoculars and telescopes, see 26.70
- manufacture of dictating machines, see 28.23
- manufacture of weighing machinery (other than sensitive laboratory balances), levels, tape measures, etc., see 28.29
- manufacture of tyre alignment and balancing equipment, see 28.99
- manufacture of medical thermometers, see 32.50
- installation of industrial process control equipment, see 33.20
Frequently asked questions
I make burglar alarm control panels and smoke detectors that send a signal to a security monitoring centre — is that 26.51.21 or another measurement code?
Yes, 26.51.21 is the right code when a burglar alarm or fire detector sends a signal to a control station. That is precisely the defining characteristic of this class. A flame or combustion detector that is not part of a connected alarm system instead falls under the other measuring instruments code, 26.51.29.
I only make flashing illuminated signs for safety signalling — is that 26.51.21 or an electrical equipment code?
No, illuminated signs and electrical signalling devices belong in 27.90.02, not here. 26.51.21 covers alarm systems that detect theft or fire and transmit the signal to a control centre. The deciding factor is the detection-plus-alarm function, not simple visual signalling.
I make PIR motion sensors — do they go in 26.51.21 if they end up in a burglar alarm, or in 26.51.10?
It depends on what you are selling. If you manufacture a complete burglar alarm system where the sensor sends a signal to a monitoring station, the code is 26.51.21. If you instead produce the motion detector as a standalone detection instrument, without the alarm system, it falls under the sensors of 26.51.10. What matters is whether you are selling the alarm or the individual sensor.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 26.30.21— Fabbricazione di sistemi antifurto e antincendio(corrispondenza diretta)