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
- 95.31Riparazione e manutenzione di autoveicoli
- 95.31.10Riparazione e manutenzione meccanica, elettrica ed elettronica di autoveicoli
Description
- ordinary servicing
- mechanical, electrical and electronic repair and maintenance of motor vehicles, including trailers and semi-trailers, e.g.:
- mechanical repairs
- repair and maintenance of engines for motor vehicles
- electrical repairs
- electronic injection systems repair
- mechatronics system repair and diagnostics services
- repair of radiators for motor vehicles
- repair of mufflers and silencers for motor vehicles
- repair of carburettors for motor vehicles
- repair of air-conditioning system for motor vehicles
- installation of mechanical, electrical and electronic parts and accessories not as part of the manufacturing process
- mechanical, electrical and electronic repair and maintenance of non-military amphibious vehicles
- installation, repair and maintenance of LPG and CNG systems
Exclusion notes
- periodic road-safety testing of motor vehicles, see 71.20.22
- towing and road side assistance, see 52.21.60
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 95.31:
- retreading and rebuilding of tyres, see 22.11
- fitting out services for caravans and motorhomes, see 29.20
- repair of forklifts and agricultural tractors, see 33.12
- towing and road side assistance, see 52.21
- periodic road-safety testing of motor vehicles, see 71.20
Frequently asked questions
Mechanical and electronic car workshop: is 95.31.10 the right code?
Yes, 95.31.10 covers routine maintenance, mechanical, electrical and electronic repairs, mechatronic diagnostics, and LPG or natural gas system installations on motor vehicles. Bodywork and painting fall under 95.31.20.
Statutory vehicle inspection or roadside assistance: still 95.31.10?
I work as a mechatronic technician for several garages without having my own workshop: which code do I use?
Still 95.31.10, because what matters is the mechanical, electrical and electronic repair activity you carry out, not whether you work across multiple garages. Bodywork and painting, however, fall under 95.31.20.
I supply and fit spare parts and ECUs that I order myself: does this still fall under 95.31.10?
Yes, fitting spare parts is part of the repair work covered by 95.31.10. If the activity becomes selling parts over the counter without fitting them, that is retail trade and requires a different code; for tow-bar installation only, see 95.31.99.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: