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
- 95.10.2Riparazione e manutenzione di apparecchiature per le comunicazioni
- 95.10.21Riparazione e manutenzione di telefoni e tablet
Description
- repair and maintenance of telephones
- repair and maintenance of cellular phones
- repair and maintenance of cordless telephones
- repair and maintenance of smart telephones and tablets
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 replace smartphone screens and batteries: 95.10.21?
Yes, if the activity is the repair or maintenance of mobile phones, smartphones, landline phones, cordless phones, or tablets. If you mainly repair PCs and peripherals, the comparison shifts to 95.10.10.
I sell accessories and repair phones: does 95.10.21 still apply?
95.10.21 covers the repair side of the activity. If the main activity is retail sale of phones or telecommunications accessories, see 47.40.20.
I work as a kiosk in a shopping centre replacing screens and batteries: does the code change compared to a shop?
No, what matters is what you do, not where: repairing screens, batteries, and components of smartphones, phones, and tablets remains 95.10.21. If you mainly repair computers and peripherals, the targeted code is 95.10.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 95.12.01— Riparazione e manutenzione di telefoni fissi, cordless e cellulari(corrispondenza diretta)