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
- 26.5Fabbricazione di strumenti di misurazione e prova e di orologi
- 26.51Fabbricazione di strumenti e apparecchi di misurazione, prova e navigazione
- 26.51.10Fabbricazione di strumenti per navigazione, idrologia, geofisica e meteorologia
Description
- manufacture of aircraft engine instruments
- manufacture of air navigation systems
- manufacture of meteorological instruments
- manufacture of surveying instruments
- manufacture of search, detection, navigation, aeronautical, and nautical equipment, including sonobuoys
- manufacture of radar equipment
- manufacture of global positioning system (GPS) devices
- manufacture of measuring and recording equipment (e.g. flight recorders)
- manufacture of motion detectors
- manufacture of radars
- manufacture of sensors and sensing equipment
Exclusion notes
Excluded from division 26:
- manufacture of conductors for electronic use and of optical fibre cables, see division 27
Excluded from class 26.51:
- manufacture of telephone answering machines, see 26.30
- manufacture of irradiation equipment, see 26.60
- manufacture of optical positioning equipment, see 26.70
- manufacture of lenses, optical microscopes, binoculars and telescopes, see 26.70
- manufacture of dictating machines, see 28.23
- manufacture of weighing machinery (other than sensitive laboratory balances), levels, tape measures, etc., see 28.29
- manufacture of tyre alignment and balancing equipment, see 28.99
- manufacture of medical thermometers, see 32.50
- installation of industrial process control equipment, see 33.20
Frequently asked questions
I make GPS devices and radar for marine use — should I use 26.51.10 or the code for other measuring instruments?
Yes, GPS, radar, aeronautical and nautical navigation systems and meteorological instruments all belong in 26.51.10. The common thread is searching, detection and navigation. When you are instead measuring generic physical quantities — for example water or gas meters and laboratory instruments — the code is 26.51.29.
I make motion detectors and sensors — do they belong in 26.51.10 or in another measurement code?
Usually yes, motion detectors, sensors and detection equipment are listed among the activities of 26.51.10. Watch out, though, for fire detectors connected to a monitoring station: those have a dedicated code, 26.51.21. The difference lies in whether the device is connected to an alarm system.
I make on-board instruments for aircraft engines and flight recorders — is that 26.51.10 or a generic measurement code?
Yes, aircraft engine instruments and flight recorders (black boxes) are explicitly listed among the activities of 26.51.10. They remain here because they are tied to aeronautical navigation and the detection of flight parameters. Industrial measurement instruments unrelated to navigation or detection — such as spectrometers and polygraphs — fall instead under 26.51.29.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 26.51.10— Fabbricazione di strumenti per navigazione, idrologia, geofisica e meteorologia(unito da più codici)