Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- TALTRE ATTIVITÀ DI SERVIZI
- 95Riparazione e manutenzione di computer, beni per uso personale e per la casa, autoveicoli e motocicli
- 95.3Riparazione e manutenzione di autoveicoli e motocicli
- 95.32.00Riparazione e manutenzione di motocicli
Description
- repair and maintenance of motorcycles
- motorcycle and motorcycle parts spraying and painting activities
- bodywork repair on motorcycles
- washing, polishing, etc., of motorcycles
- repair, fitting or replacement service activities for tubes and tyres
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 95.32:
- repair and maintenance of bicycles and electric bicycles, see 95.29
Frequently asked questions
Motorcycle workshop covering bodywork, tyres and washing: is 95.32.00 correct?
Yes, 95.32.00 covers repair and maintenance of motorcycles, including painting, bodywork, washing, polishing and motorcycle tyres. For motor vehicles you need the 95.31 codes instead, such as 95.31.10.
I sell motorcycles and also provide servicing: does it remain 95.32.00?
95.32.00 describes repair and maintenance. If your main activity is motorcycle retail, compare with 47.83.10.
I change tyres and do bodywork only on scooters and motorcycles: 95.32.00 or the car codes 95.31?
95.32.00, because for motorcycles, tyres, bodywork, painting and washing all fall here. The 95.31 codes apply to motor vehicles: for car tyres, for example, the code is 95.31.30.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 45.40.30— Manutenzione e riparazione di motocicli e ciclomotori (inclusi i pneumatici)(corrispondenza diretta)