ATECO Codes – Repair of Computers, Personal and Household Goods, Motor Vehicles, and Motorcycles
Division 95 covers repair and maintenance activities carried out for private customers and households: computers and peripherals, phones and tablets, consumer electronics, domestic appliances, footwear and leather goods, watches and jewellery, and upholstery of soft furnishings. Those who open a VAT number under one of these codes typically work under the flat-rate regime with a 67% profitability coefficient, apply the 15% substitute tax (5% for the first five years), and register with the INPS Craftsmen's Management scheme.
- ATECO 2025 codes
- 24
- Flat-rate eligible
- 24 of 24
- Profitability coefficient
- 40–67%
- Prevalent INPS scheme
- Gestione Separata
95.10.10Repair and maintenance of computers and peripheralsFlat-rate67%95.10.21Repair and maintenance of phones and tabletsFlat-rate67%95.10.29Repair and maintenance of other communication equipmentFlat-rate67%95.21.00Repair of consumer electronicsFlat-rate67%95.22.01Repair and maintenance of household appliancesFlat-rate67%95.22.02Repair and maintenance of home and garden equipmentFlat-rate67%95.23.00Repair and maintenance of footwear and leather goodsFlat-rate67%95.24.01Reupholstering of furniture and upholstered home furnishingsFlat-rate67%95.24.09Other repair and maintenance of furniture and home furnishingsFlat-rate67%95.25.00Repair and maintenance of watches and jewelleryFlat-rate67%95.29.10Repair and tuning of non-historical musical instrumentsFlat-rate67%95.29.21Repair and maintenance of bicyclesFlat-rate67%95.29.22Repair and maintenance of sporting goods and camping equipmentFlat-rate67%95.29.30Repair and alteration of clothingFlat-rate67%95.29.91Knife sharpening, key cutting and engraving servicesFlat-rate67%95.29.99Repair and maintenance of other miscellaneous personal and household goods n.e.c.Flat-rate67%95.31.10Mechanical, electrical and electronic repair and maintenance of motor vehiclesFlat-rate40%95.31.20Repair and maintenance of motor vehicle bodiesFlat-rate40%95.31.30Repair, fitting or replacement of tyres and inner tubes for motor vehiclesFlat-rate40%95.31.91Car washingFlat-rate40%95.31.92Repair and maintenance of caravan and motorhome living quartersFlat-rate40%95.31.99Other repair and maintenance of motor vehicles n.e.c.Flat-rate40%95.32.00Repair and maintenance of motorcyclesFlat-rate40%95.40.00Intermediation services for the repair and maintenance of computers, personal and household goods, motor vehicles and motorcyclesFlat-rate67%
Frequently asked questions
Can someone who repairs phones, PCs, or domestic appliances open a VAT number under the flat-rate regime?
Yes, the activity qualifies for the flat-rate scheme provided previous-year revenue does not exceed €85,000 and no other exclusionary conditions apply (for example a stake in a company or employment income above €30,000). Taxable income is calculated by applying the 67% profitability coefficient to receipts, and the substitute tax and contributions are then paid on that amount. You can see what you keep with our tax calculator.
What profitability coefficient applies to repairs in division 95?
For codes 95 the coefficient is 67%, the rate provided for "other economic activities". In practice, 67% of receipts is treated as taxable income and the remaining 33% is recognised as a flat-rate cost, with no need to document individual expenses. The substitute tax and INPS contributions are both calculated on that taxable income.
Which INPS scheme does a self-employed repair technician register with?
Those who repair computers, smartphones, household appliances, footwear, or watches normally fall under the INPS Craftsmen's Management scheme and must also register with the Chamber of Commerce. Contributions are partly fixed (around €4,400–4,600 per year on the minimum income threshold) and partly calculated at 24% on the portion of income above that threshold. Under the flat-rate scheme you can request a 35% reduction on contributions by submitting an application to INPS.