ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 32.20.00— Fabbricazione di strumenti musicali(corrispondenza diretta)
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
- 32ALTRE INDUSTRIE MANIFATTURIERE
- 32.20Fabbricazione di strumenti musicali
- 32.20.00Fabbricazione di strumenti musicali (incluse parti e accessori)
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.