Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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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
- 95.2Riparazione e manutenzione di beni per uso personale e per la casa
- 95.25.00Riparazione e manutenzione di orologi e gioielli
Description
- repair of watches, clocks and their parts (e.g. watch cases and housings of any material)
- repair of watch and clock gears
- repair of jewellery
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 95.25:
- industrial engraving of metals, see 25.53
- engraving of personal precious and non-precious metal products, see 32.12
- repair of time clocks, time/date stamps, time locks and similar time-recording devices, see 33.13
- while-you-wait engraving, see 95.29
Frequently asked questions
I repair watches and jewellery: is 95.25.00 correct?
Yes, 95.25.00 covers the repair of clocks, watch cases, movements, and jewellery. If your primary activity is retail sale of watches or jewellery, see 47.77.00.
I do quick engravings on tags and jewellery: 95.25.00 or 95.29.91?
Jewellery repair remains under 95.25.00. Quick engraving, together with key duplication and blade sharpening, is closer to 95.29.91.
I replace watch batteries and do a quick polish while the customer waits: is that still 95.25.00?
Yes, battery replacement and minor servicing of watches or jewellery are repair and maintenance, so 95.25.00 applies. If your counter mainly offers quick services such as engraving and key duplication, the relevant code is 95.29.91.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 95.25.00— Riparazione di orologi e di gioielli(corrispondenza diretta)