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
- 30Fabbricazione di altri mezzi di trasporto
- 30.40.00Fabbricazione di veicoli militari da combattimento
Description
- manufacture of tanks
- manufacture of armoured combat vehicles for transporting persons
- manufacture of armoured supply vehicles or armoured recovery vehicles with cranes
- manufacture of armoured amphibious military vehicles
- manufacture of remotely operated tanks
- manufacture of armoured fighting vehicle bodies and parts thereof (e.g. armoured turrets, armoured doors and covers)
- manufacture of armoured plates that are identifiable as parts of military fighting vehicles
- manufacture of special tracks and special wheels, and drive wheels for armored fighting vehicles
- factory overhaul and rebuilding of military fighting vehicles
Exclusion notes
Excluded from class 30.40:
- manufacture of weapons and ammunition, see 25.30
- manufacture of passenger cars and trucks with light armour or with removable armour, see 29.10
- manufacture of military ships, see 30.13
- manufacture of drones for military purposes, see 30.32
- repair and maintenance of military fighting vehicles, see 33.18
Frequently asked questions
I manufacture tanks and armoured vehicles: this code or motor vehicle manufacturing?
Military use goes here. This category covers tanks, armoured personnel carriers, armoured supply and recovery vehicles, amphibious armoured vehicles, and their parts such as turrets and armour plates. Civil and commercial motor vehicles, including fire engines, remain under 29.10.00.
I manufacture bodywork and armour plates for fighting vehicles: this code or standard coachbuilding?
This one. Bodywork for armoured fighting vehicles and armour plates identifiable as parts of a military vehicle belong here, as confirmed by the explicit exclusion from the coachbuilding code 29.20.00.
I manufacture special tracks and drive wheels for tanks and armoured vehicles: does this code apply or do they go with auto parts?
Here. Special tracks, special wheels, and drive wheels for armoured fighting vehicles are listed in this category because they are identifiable parts of a military vehicle. Wheels and running gear for civil road vehicles fall instead under motor vehicle parts, 29.32.00.
I only overhaul and rebuild existing tanks, not new vehicles: same code?
Yes. Factory overhaul and rebuilding of military fighting vehicles falls within this category. What matters is the combat end use of the vehicle, not whether it is new or refurbished; a civil motor vehicle remains under 29.10.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 30.40.00— Fabbricazione di veicoli militari da combattimento(diviso in più codici)