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
- 95.22.01Riparazione e manutenzione di elettrodomestici
Description
- repair and servicing of household appliances:
- refrigerators, stoves, washing machines, clothes/tumble dryers, room air-conditioners, 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 washing machines, refrigerators, and domestic air conditioners: is 95.22.01 correct?
Yes, 95.22.01 covers the repair and servicing of household appliances: refrigerators, cookers, washing machines, tumble dryers, and domestic air conditioners. For televisions or gaming consoles, see 95.21.00.
I sell household appliances and also provide after-sales service: which ATECO code should I use?
95.22.01 describes repair activity. If your primary activity is retail sale of household appliances, compare it with 47.54.00.
I only repair air conditioners and heat pumps — does that fall under 95.22.01 or is it considered installation work?
Only if the units are domestic appliances treated as household equipment. If instead you install and maintain fixed air-conditioning systems built into the building structure, the activity is classified as installation work rather than appliance repair, so 95.22.01 does not apply. For repair of household and garden items such as lawn mowers and similar equipment, see 95.22.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 95.22.01— Riparazione di elettrodomestici e di articoli per la casa(diviso in più codici)