ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 30.92.30— Fabbricazione di veicoli per disabili(corrispondenza diretta)
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 invalidi
- 30.92.30Fabbricazione di veicoli per invalidi (incluse parti e accessori)
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.