Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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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
- 95.3Riparazione e manutenzione di autoveicoli e motocicli
- 95.31Riparazione e manutenzione di autoveicoli
- 95.31.20Riparazione e manutenzione di carrozzerie di autoveicoli
Description
- repair and maintenance of motor vehicles bodywork, including trailers and semi-trailers, e.g.:
- bodywork repair
- spraying and painting
- repair of screens and windows
- repair of motor vehicle seats
- anti-rust treatment
- wrapping activities
- installation of parts and accessories of bodywork of motor vehicles not as part of the manufacturing process
- repair and maintenance of bodywork of non-military amphibious vehicles
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 95.31:
- retreading and rebuilding of tyres, see 22.11
- fitting out services for caravans and motorhomes, see 29.20
- repair of forklifts and agricultural tractors, see 33.12
- towing and road side assistance, see 52.21
- periodic road-safety testing of motor vehicles, see 71.20
Frequently asked questions
Bodywork, car painting and vehicle wrapping: is 95.31.20 correct?
Yes, 95.31.20 covers bodywork repair, painting, glazing, seat repair, rust-proofing treatments and vehicle wrapping. For engine, electrical systems or diagnostics, see 95.31.10.
Is car detailing and polishing classified as bodywork?
Only if the work genuinely involves bodywork repair or treatment. Washing, polishing and detailing as a cleaning service are more closely covered by 95.31.91.
My speciality is replacing and repairing windscreens and car glass: is 95.31.20 correct?
Yes, windscreen and glass repair and replacement are part of the bodywork activities covered by 95.31.20, along with painting and wrapping. For engine, electronics and mechatronic diagnostics, the code is 95.31.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 45.20.20— Riparazione di carrozzerie di autoveicoli(corrispondenza diretta)