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.
- 95.29.9Riparazione e manutenzione di altri beni per uso personale e per la casa n.c.a.
- 95.29.99Riparazione e manutenzione di altri beni vari per uso personale e per la casa n.c.a.
Description
- repair of books
- repair of toys and similar articles
- repair of other personal and household goods
- lock repair
Exclusion notes
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 toys, books or locks: is 95.29.99 correct?
Yes, provided there is no more specific code for the item in question. The code covers repair of books, toys, other personal or household goods, and locks.
Key cutting and lock repair: same code?
Not quite. Lock repair falls under 95.29.99, while key cutting, knife sharpening and quick engraving are more closely covered by 95.29.91.
I repair umbrellas, suitcases and fountain pens: 95.29.99 or leather goods?
Yes, umbrellas, pens and small personal items without a dedicated code fall under 95.29.99. If the item is made of leather — such as a suitcase or handbag — the targeted code is 95.23.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 95.29.09— Riparazione di altri beni di consumo per uso personale e per la casa nca(rimappatura complessa)