C-26 ATECO Code Manufacture of Computer, Electronic and Optical Products
Division 26 covers the manufacture of computers, electronic and optical products: from electronic boards and components (26.11, 26.12) to computers and peripherals (26.20), communication equipment, consumer electronics and measuring instruments. These are manufacturing activities, so anyone opening a VAT number is normally enrolled in the INPS Artigiani scheme rather than the Gestione Separata. Under the flat-rate regime the profitability coefficient applied is 67%, with a revenue threshold of €85,000.
- ATECO 2025 codes
- 17
- Flat-rate eligible
- 17 of 17
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
26.11.00Manufacture of electronic componentsFlat-rate67%26.12.00Manufacture of loaded electronic boardsFlat-rate67%26.20.00Manufacture of computers and peripheral equipmentFlat-rate67%26.30.01Manufacture of radio and television broadcasting transmittersFlat-rate67%26.30.09Manufacture of other communication equipmentFlat-rate67%26.40.01Manufacture of video game consolesFlat-rate67%26.40.09Manufacture of other consumer electronicsFlat-rate67%26.51.10Manufacture of instruments for navigation, hydrological, geophysical and meteorological purposesFlat-rate67%26.51.21Manufacture of burglar alarm and fire detection systemsFlat-rate67%26.51.29Manufacture of other measuring and testing instruments and appliances n.e.c.Flat-rate67%26.52.00Manufacture of watches and clocksFlat-rate67%26.60.01Manufacture of irradiation, electromedical and electrotherapeutic equipment for medical useFlat-rate67%26.60.02Manufacture of irradiation, electromedical and electrotherapeutic equipment for non-medical useFlat-rate67%26.70.11Manufacture of optical instruments and precision optical instrumentsFlat-rate67%26.70.12Manufacture of optical measuring and checking instrumentsFlat-rate67%26.70.20Manufacture of magnetic and optical mediaFlat-rate67%26.70.30Manufacture of photographic equipmentFlat-rate67%
Frequently asked questions
Can someone who manufactures electronic components or computers use the flat-rate regime?
Yes, if annual revenue stays within €85,000 and you do not exceed €20,000 in payroll and contractor costs. Since this is a manufacturing activity, the profitability coefficient is 67%: the substitute tax (5% for the first five years, then 15%) is therefore calculated on 67% of receipts. You can estimate the tax and contribution burden with the calculate your taxes tool.
Does an artisan hardware manufacturer pay the Gestione Separata or the INPS Artigiani scheme?
Goods production falls under the Artigiani scheme, not the Gestione Separata, which applies instead to professionals without their own pension fund. This means fixed contributions on the minimum threshold (around €4,500 per year in 2025), due even at low income, plus 24% on the portion of income above the minimum. Those on the flat-rate regime can request a 35% reduction on contributions.
What profitability coefficient applies to the manufacture of electronic equipment?
Division 26 activities carry the 67% coefficient, the same as other manufacturing activities. On €40,000 of receipts, for example, taxable income is €26,800, on which substitute tax and INPS contributions are calculated. Actual costs for materials and equipment are not deducted, because the flat-rate regime replaces them with this fixed percentage.