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
- 32.20.00Fabbricazione di strumenti musicali
Description
- manufacture of string instruments
- manufacture of keyboard stringed instruments, including automatic pianos
- manufacture of keyboard pipe organs, harmoniums and similar keyboard instruments with free metal reeds
- manufacture of accordions and similar instruments, including mouth organs
- manufacture of wind instruments
- manufacture of percussion instruments (e.g. drums, xylophones, cymbals, castanets, maracas)
- manufacture of musical instruments that generate sound electronically (e.g. digital pianos, synthesisers)
- manufacture of musical boxes, fairground organs, calliopes, etc.
- manufacture of instrument parts and accessories, e.g.:
- metronomes, tuning forks, pitch pipes, cards, discs and rolls for automatic mechanical instruments
- manufacture of whistles, call horns and other mouth-blown sound-signalling instruments
Exclusion notes
Excluded from class 32.20:
- reproduction of pre-recorded sound and videotapes and discs, see 18.20
- manufacture of microphones, amplifiers, loudspeakers, headphones and similar components, see 26.40
- manufacture of record players, tape recorders etc., see 26.40
- manufacture of toy musical instruments, see 32.40
- publishing of pre-recorded sound and videotapes and discs, see 59.20
- piano tuning, see 95.29
- repair of musical instruments not considered cultural heritage and non-historical, see 95.29
Frequently asked questions
I am a luthier making guitars and violins by hand — is the ATECO code 32.20.00?
Yes. The making of stringed, wind, percussion and keyboard instruments all falls under 32.20.00, whether craft or mass-produced. The same code also covers parts and accessories such as tuners, tuning forks and metronomes.
I make toy musical instruments for children — is this the instruments code or the toys code?
No, it is not 32.20.00. Toy musical instruments are classified under the manufacture of toys 32.40.20, which lists them among its products. 32.20.00 applies to real, playable instruments.
I make digital pianos and synthesisers, not acoustic instruments — does this still fall under 32.20.00?
Yes. The entry also covers instruments that generate sound electronically, such as digital pianos and synthesisers, as well as whistles and mouth-blown calls.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 32.20.00— Fabbricazione di strumenti musicali (incluse parti e accessori)(corrispondenza diretta)