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
- 30Fabbricazione di altri mezzi di trasporto
- 30.9Fabbricazione di mezzi di trasporto n.c.a.
- 30.92Fabbricazione di biciclette e veicoli per disabili
- 30.92.30Fabbricazione di veicoli per disabili
Description
- manufacture of carriages for disabled persons with or without motor
- manufacture of wheelchairs
- manufacture of parts and accessories of carriages for disabled persons
Exclusion notes
Excluded from class 30.92:
- manufacture of pneumatic tyres and inner tubes of rubber, of a kind used for bicycles, see 22.11
- manufacture of wheeled toys designed to be ridden, including plastic bicycles and tricycles, see 32.40
- repair of bicycles, see 95.29
Frequently asked questions
I manufacture wheelchairs and electric power chairs for people with disabilities: which ATECO code applies?
This one. Wheelchairs and invalid carriages with or without a motor, together with their parts and accessories, all fall under 30.92.30. The presence of a motor does not change the code: what matters is the end use, namely the vehicle for mobility of a person with a disability.
I manufacture wheelchairs for people with disabilities and also pushchairs for children: do I use the same code?
No. Vehicles for people with disabilities belong here; pushchairs and prams for children have a dedicated code at 30.92.40. They are two distinct categories even though the word "carriage" appears in both.
I manufacture electric scooters for the mobility of elderly people and those with motor difficulties: here or under e-bikes?
Here, if the vehicle serves the mobility of a person with a disability or motor difficulty. Mobility scooters for the elderly and quadricycles for people with disabilities are classified by their intended use, not by the presence of a motor. Electric bicycles and scooters for general use fall instead under personal mobility vehicles at 30.92.10.
I only manufacture wheels, armrests, and spare parts for wheelchairs, not the complete wheelchair: does this still fall under this code?
Yes. Parts and accessories for wheelchairs and invalid carriages remain in this category together with the complete vehicle: no separate code is needed for spare parts. If those parts instead end up on different vehicles, such as children's pushchairs, the reference shifts to 30.92.40.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 30.92.30— Fabbricazione di veicoli per invalidi (incluse parti e accessori)(corrispondenza diretta)