Tax Democracy

ATECO code 45.40.30

Maintenance and repair of motorcycles and mopeds (including tyres)

MANUTENZIONE E RIPARAZIONE DI MOTOCICLI E CICLOMOTORI (INCLUSI I PNEUMATICI)

ATECO code45.40.30

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 95.32.00Riparazione e manutenzione di motocicli(corrispondenza diretta)

Recommended INPS scheme:

COMMERCIO

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

40%

Classification

  • GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO; RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
  • 45COMMERCIO ALL'INGROSSO E AL DETTAGLIO E RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
  • 45.40Commercio, manutenzione e riparazione di motocicli e relative parti ed accessori
  • 45.40.30Manutenzione e riparazione di motocicli e ciclomotori (inclusi i pneumatici)

Frequently asked questions

Motorcycle workshop covering bodywork, tyres and washing: is 95.32.00 correct?
Yes, 95.32.00 covers repair and maintenance of motorcycles, including painting, bodywork, washing, polishing and motorcycle tyres. For motor vehicles you need the 95.31 codes instead, such as 95.31.10.
I sell motorcycles and also provide servicing: does it remain 95.32.00?
95.32.00 describes repair and maintenance. If your main activity is motorcycle retail, compare with 47.83.10.
I change tyres and do bodywork only on scooters and motorcycles: 95.32.00 or the car codes 95.31?
95.32.00, because for motorcycles, tyres, bodywork, painting and washing all fall here. The 95.31 codes apply to motor vehicles: for car tyres, for example, the code is 95.31.30.

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