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
- 95.29Riparazione e manutenzione di beni per uso personale e per la casa n.c.a.
- 95.29.2Riparazione e manutenzione di biciclette, articoli sportivi e attrezzature da campeggio
- 95.29.22Riparazione e manutenzione di articoli sportivi e attrezzature da campeggio
Description
- repair of sports goods (except sporting guns) and camping equipment
- repair of skis and ski bindings
- repair of roller skates and ice skates
- repair of tents
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 skis, skates, and camping tents: is 95.29.22 correct?
Yes, 95.29.22 covers sporting goods and camping equipment, such as skis, bindings, skates, and tents. Bicycles have a more specific code: 95.29.21.
I rent sporting equipment and repair it too: which code applies?
Repair activity remains under 95.29.22. If customers primarily pay for equipment rental, see 77.21.09.
I wax and edge skis for rental fleets and for private customers: is that 95.29.22?
Yes, ski preparation, waxing, and edge sharpening are maintenance of sporting goods, so 95.29.22 applies. If your primary offering to customers is equipment rental, see 77.21.09.