Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
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
- 95.22.0Riparazione e manutenzione di elettrodomestici e di articoli per la casa e il giardinaggio
- 95.22.02Riparazione e manutenzione di articoli per la casa e il giardinaggio
Description
- repair and servicing of home and garden equipment:
- lawnmowers, edgers, snowblowers and leaf blowers, trimmers, etc.
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 95.22:
- repair of handheld power tools and commercial refrigeration, see 33.12
- repair of central air-conditioning systems, see 43.22
Frequently asked questions
I repair lawn mowers and hedge trimmers for domestic use: is 95.22.02 the right code?
Yes, 95.22.02 covers the repair and servicing of household and garden equipment, such as lawn mowers, hedge trimmers, leaf blowers, and grass cutters. If you primarily sell garden equipment at retail, see 47.52.40.
I do garden maintenance as well as repairing tools: which code applies?
95.22.02 describes tool repair. If your main service is the upkeep of gardens, green areas, or landscape, the relevant code to compare is 81.30.00.
I sharpen lawn mower blades and chainsaw chains in addition to repairing them: same code?
Repair and maintenance of garden tools remains under 95.22.02. If your service becomes primarily sharpening knives, scissors, and blades as a quick-turnaround service, it is closer to 95.29.91.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 95.22.02— Riparazione di articoli per il giardinaggio(unito da più codici)