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
- 26.70Fabbricazione di strumenti ottici, supporti magnetici e ottici e apparecchiature fotografiche
- 26.70.1Fabbricazione di strumenti ottici, strumenti ottici di precisione, misurazione e controllo
- 26.70.11Fabbricazione di strumenti ottici e strumenti ottici di precisione
Description
- manufacture of optical mirrors
- manufacture of optical gun-sighting equipment
- manufacture of optical positioning equipment
- manufacture of optical magnifying instruments
- manufacture of optical machinist's precision tools
- manufacture of lenses, optical microscopes, binoculars and telescopes
- manufacture of laser assemblies
- manufacture of prisms
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 microscopes, binoculars and telescopes — should I use 26.70.11 or the optical measuring instruments code?
Yes, optical microscopes, binoculars, telescopes, non-ophthalmic lenses, prisms and laser instruments all belong in 26.70.11. The difference from the related code is purpose: here the product is the precision optical instrument in its own right. When optics serve a measuring or monitoring function — for example an exposure meter or a rangefinder — the code becomes 26.70.12.
I make optical sights for firearms and optical mirrors — do those fall under 26.70.11 or a components code?
Yes, optical sights for firearms, optical mirrors and precision optical tools are listed among the activities of 26.70.11. Ophthalmic lenses — prescription lenses — are excluded and follow a different path. What matters is that the product is a precision optical instrument, not an electronic component such as those in 26.11.00.
I make laser instruments — are they always 26.70.11, even when the laser is used in a hospital?
No, only as long as it is a generic optical instrument. Laser instruments as an optical product belong in 26.70.11, but if the laser is a medical device intended for therapy or diagnosis on a patient, the correct code is 26.60.01. The deciding factor is the medical use of the device, not the laser technology itself.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 26.70.11— Fabbricazione di elementi ottici e strumenti ottici di precisione(corrispondenza diretta)