Tax Democracy

ATECO code 30.99.00

Manufacture of manually or animal-drawn vehicles

FABBRICAZIONE DI VEICOLI A TRAZIONE MANUALE O ANIMALE

ATECO code30.99.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 30.99.00Fabbricazione di altri mezzi di trasporto n.c.a.(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 30FABBRICAZIONE DI ALTRI MEZZI DI TRASPORTO
  • 30.9FABBRICAZIONE DI MEZZI DI TRASPORTO N.C.A.
  • 30.99Fabbricazione di altri mezzi di trasporto n.c.a.
  • 30.99.00Fabbricazione di veicoli a trazione manuale o animale

Frequently asked questions

I make luggage trolleys, hand carts and sledges — which ATECO code should I use?
This one. Manually propelled vehicles — such as luggage trolleys, hand carts, sledges and shopping carts — fall under 30.99.00, alongside animal-drawn vehicles like carriages and pull carts. It is the residual category for transport equipment that has no dedicated code of its own.
I make shopping carts — is this the right code, or should I use one of the specific codes under 30.92?
Usually 30.99.00. Shopping carts and other hand-pushed vehicles belong here; bicycles and light personal mobility equipment have their own code at 30.92.10. If the cart is a metal retail fixture intended to furnish a shop, also consider shop furniture under 31.00.13.
I build horse-drawn carriages and wagons — is this the correct code?
Yes. Animal-drawn vehicles — such as carriages, coaches and pull wagons — fall under this residual category alongside hand-pushed vehicles. It covers transport equipment that has no dedicated code; mobility aids for people with disabilities are classified instead under their own code at 30.92.30.
I make wooden wheelbarrows and garden trolleys — do they go here or under outdoor furniture?
Here, because they are vehicles for moving loads by hand. Wheelbarrows and garden trolleys follow the manually propelled vehicles in this category. Tables, seating and outdoor furniture in wood or metal belong instead under garden furniture at 31.00.32: the distinction is between a vehicle that carries things and a piece of furniture you sit on.

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