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
- 32.50.5Fabbricazione di altri strumenti e forniture mediche e dentistiche
- 32.50.51Fabbricazione di strumenti e apparecchiature mediche e dentistiche
Description
- manufacture of dental laboratory furnaces
- manufacture of laboratory ultrasonic cleaning machinery
- manufacture of medical, surgical or laboratory sterilisers
- manufacture of laboratory-type centrifuges
- manufacture of dental instruments and appliances
- manufacture of medical thermometers
- manufacture of ophthalmic instruments and appliances
- manufacture of artificial respiration machines
- manufacture of instruments and appliances for ozone, oxygen and aerosol therapies
- manufacture of non-edible orally administered devices for weight management or special medical purposes
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 produce dental laboratory furnaces and centrifuges: is the ATECO code 32.50.51 or the prostheses one?
Yes, 32.50.51. Dental laboratory furnaces, centrifuges, sterilisers and ultrasonic cleaning machines are instruments and apparatus, not prostheses. Finished dental prostheses fall under 32.50.10.
I make artificial respiration and oxygen therapy devices: does that fall under 32.50.51?
Yes. The code covers artificial respiration devices and instruments for ozone therapy, oxygen therapy and aerosol therapy, in addition to dental and ophthalmic instruments.
I produce single-use syringes and needles: instruments code 32.50.51 or supplies code?
Usually supplies: syringes, needles, catheters and cannulas fall under 32.50.52. Code 32.50.51 covers instruments and apparatus, such as sterilisers and medical thermometers.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: