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
- TALTRE ATTIVITÀ DI SERVIZI
- 95Riparazione e manutenzione di computer, beni per uso personale e per la casa, autoveicoli e motocicli
- 95.2Riparazione e manutenzione di beni per uso personale e per la casa
- 95.29Riparazione e manutenzione di beni per uso personale e per la casa n.c.a.
- 95.29.10Riparazione e accordatura di strumenti musicali non storici
Description
- repair of non-historical musical instruments:
- non-historical mechanical, electrical and electronic musical instruments
- piano tuning
- tuning of other musical instruments
Exclusion notes
- restoring of antique organs and other historical musical instruments, see 91.30.01
Excluded from division 95:
- specialised maintenance and repair of industrial, commercial and similar machinery and equipment not used by households, see division 33
Excluded from class 95.29:
- printing of textile fabrics as an intermediate process in manufacture of textiles, see 13.30
- tailoring made-to-measure, see division 14
- industrial engraving of metals, see 25.53
- repair of sporting and recreational guns, see 33.11
- repair of handheld power tools, see 33.12
- repair and maintenance of gymnasium, fitness centre or athletic equipment, see 33.19
- locksmith activities, see 80.09
- restoring of antique organs and other historical musical instruments, see 91.30
Frequently asked questions
I repair guitars and keyboards and tune pianos: is 95.29.10 correct?
Yes, provided the instruments are not historic or antique. The code covers the repair of mechanical, electric, and electronic musical instruments, as well as piano tuning.
I am restoring an antique organ: does 95.29.10 still apply?
No, if the instrument is considered a cultural heritage or historic asset. The database points to cultural heritage restoration in that case, so see 91.30.01.
I run a lutherie workshop where I build new guitars and also tune instruments: same code?
No. 95.29.10 covers the repair and tuning of non-historic instruments, including piano tuning. The manufacture of new musical instruments is a production activity and follows manufacturing classifications, so that part does not belong here; for the restoration of historic instruments, see 91.30.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 95.29.01— Riparazione di strumenti musicali(unito da più codici)