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
- 95.21.00Riparazione e manutenzione di prodotti di elettronica di consumo
Description
- repair and maintenance of consumer electronics:
- television, radio receivers
- audio and video players
- household-type video cameras and photographic equipment
- video game devices
Exclusion notes
- repair and maintenance of commercial TV and video cameras, see 95.10.29
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 95.21:
- repair and maintenance of commercial TV and video cameras, see 95.10
Frequently asked questions
I repair TVs, gaming consoles, and home video cameras: 95.21.00?
Yes, 95.21.00 covers consumer electronics: televisions, radios, audio/video players, domestic cameras, and video-game devices. Professional video cameras should instead be compared with 95.10.29.
I also repair washing machines and fridges: does that still fall under consumer electronics?
No, for household appliances such as washing machines, fridges, cookers, or domestic air conditioners the targeted code is 95.22.01. 95.21.00 is for consumer electronics products.
I repair projectors and professional audio-video systems, not home entertainment equipment: 95.21.00?
No. 95.21.00 is for consumer electronics such as TVs, radios, and domestic audio-video players. For professional cameras and audio-video equipment the code is 95.10.29.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 95.21.00— Riparazione di prodotti elettronici di consumo audio e video(corrispondenza diretta)