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
- 95.10Riparazione e manutenzione di computer e di apparecchiature per le comunicazioni
- 95.10.10Riparazione e manutenzione di computer e periferiche
Description
- repair and maintenance of desktop computers
- repair and maintenance of laptop computers
- repair and maintenance of magnetic disc drives and flash drives
- repair and maintenance of optical discs drives
- renovation of discs
- repair and maintenance of printers
- repair and maintenance of monitors
- repair and maintenance of keyboards
- repair and maintenance of webcams
- repair and maintenance of headsets, including in-ear wireless headsets
- repair and maintenance of mice, joysticks and trackball accessories
- repair and maintenance of internal and external computer modems
- repair and maintenance of dedicated computer terminals
- repair and maintenance of computer servers
- repair and maintenance of scanners, including barcode scanners
- repair and maintenance of smart card readers
- repair and maintenance of virtual reality helmets/headsets
- repair and maintenance of computer projectors
- repair of mainframe
- repair and maintenance of computer terminals like automatic teller machines (ATMs) and point-of-sale (POS) terminals, not mechanically operated
- repair and maintenance of handheld computers, i.e. personal digital assistants (PDAs)
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 95.10:
- refilling of ink and toner cartridges by retail sellers, see 47.40
- repair and maintenance of consumer electronics, see 95.21
Frequently asked questions
I repair PCs, printers, and monitors: 95.10.10 or IT services?
95.10.10 is appropriate if the activity is the repair or maintenance of computers, peripherals, printers, monitors, servers, or accessories. If you only configure software or provide support without hardware repair, compare with 62.90.01.
I repair tablets and smartphones alongside PCs: which code takes precedence?
For desktops, laptops, and peripherals, 95.10.10 applies. For phones and tablets the more targeted code is 95.10.21; choose based on your predominant activity or use both if they describe distinct services.
I do data recovery and reinstall Windows after a crash: is that 95.10.10 or IT support?
It is usually IT support rather than hardware repair: data recovery and OS reinstallation after a software failure are closer to 62.90.01. 95.10.10 applies when you physically intervene on computers, drives, or peripherals.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 95.11.00— Riparazione e manutenzione di computer e periferiche(corrispondenza diretta)
