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
- 26Fabbricazione di computer e prodotti di elettronica e ottica
- 26.70Fabbricazione di strumenti ottici, supporti magnetici e ottici e apparecchiature fotografiche
- 26.70.1Fabbricazione di strumenti ottici, strumenti ottici di precisione, misurazione e controllo
- 26.70.12Fabbricazione di strumenti ottici di misurazione e controllo
Description
- manufacture of optical comparators
- manufacture of optical measuring and checking devices and instruments (e.g. fire control equipment, photographic light meters, rangefinders)
Exclusion notes
Excluded from division 26:
- manufacture of conductors for electronic use and of optical fibre cables, see division 27
Excluded from class 26.70:
- reproduction of recorded media (computer media, sound, video etc.), see 18.20
- manufacture of computer projectors, see 26.20
- manufacture of commercial TV and videotelevision studio and broadcasting equipment, including television cameras, see 26.30
- manufacture of household-type video cameras, see 26.40
- manufacture of fire alarms, see 26.51
- manufacture of complete equipment using laser components, see manufacturing class by type of machinery (e.g. medical laser equipment), see 26.60
- manufacture of photocopy machines, see 28.23
- manufacture of ophthalmic goods, see 32.50
Frequently asked questions
I make optical exposure meters and rangefinders — is the code 26.70.12 or the general optical instruments code?
Yes, exposure meters, rangefinders, and optical comparators fall under 26.70.12, because their purpose is to measure and control by means of optics. If, however, your product is an optical instrument without a measuring function — for example a binocular or a microscope — then the correct code is 26.70.11.
I make laser rangefinders — do they fall under 26.70.12 or under radar and navigation instruments?
Usually 26.70.12, if the distance is measured optically. When you are dealing with true radar systems or GPS and sonar systems, however, the correct code is 26.51.10. The distinguishing factor is the technology: optics here, radio waves or satellite there.
I make photographic exposure meters — do they go under 26.70.12 or together with cameras?
Yes, exposure meters fall under 26.70.12 because they are optical measuring and control instruments, even if they are ultimately used by photographers. The camera itself and its lenses, on the other hand, have their own code at 26.70.30. The key question is whether the product measures light or whether it is the camera that captures the image.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 26.70.12— Fabbricazione di attrezzature ottiche di misurazione e controllo(corrispondenza diretta)