Tax Democracy

ATECO code 95.12.01

Repair and maintenance of landline, cordless and mobile phones

RIPARAZIONE E MANUTENZIONE DI TELEFONI FISSI, CORDLESS E CELLULARI

ATECO code95.12.01

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 95.10.21Riparazione e manutenzione di telefoni e tablet(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • SALTRE ATTIVITÀ DI SERVIZI
  • 95RIPARAZIONE DI COMPUTER E DI BENI PER USO PERSONALE E PER LA CASA
  • 95.1RIPARAZIONE DI COMPUTER E DI APPARECCHIATURE PER LE COMUNICAZIONI
  • 95.12Riparazione di apparecchiature per le comunicazioni
  • 95.12.0Riparazione e manutenzione di apparecchiature per le comunicazioni
  • 95.12.01Riparazione e manutenzione di telefoni fissi, cordless e cellulari

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.

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