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
- 26.70.20Fabbricazione di supporti magnetici e ottici
Description
- manufacture of unrecorded magnetic audio and videotapes
- manufacture of unrecorded optical disks
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 blank hard disks and unrecorded DVDs — is the code 26.70.20 or the computers code?
Yes, blank magnetic and optical media for audio and video recording fall under 26.70.20. The key point is that the media leaves the factory empty, ready to be written. Disk drives already installed inside a machine, by contrast, are part of the manufacture of computers and peripheral equipment, 26.20.00.
I manufacture USB memory sticks and recordable media — is it 26.70.20 or a components code?
Usually 26.70.20 if you are talking about blank media intended for audio-video recording. If you are instead referring to flash memory as a complete storage device or to semiconductor components, the relevant codes are electronic components 26.11.00 and peripheral equipment 26.20.00. The question is whether you are selling the blank medium or the finished memory unit.
I produce both the blank discs and the recorders that burn them — do I stay under 26.70.20 or switch to the equipment code?
It depends on the product. Blank magnetic or optical media fall under 26.70.20. The device that records and duplicates audio and video — i.e. a disc burner or a consumer video recorder — is consumer electronics and follows 26.40.09. The question is whether you are selling the medium that gets recorded or the machine that does the recording.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 26.80.00— Fabbricazione di supporti magnetici ed ottici(corrispondenza diretta)