ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 95.31.30— Riparazione, montaggio o sostituzione di pneumatici e camere d'aria di autoveicoli(corrispondenza diretta)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO; RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 45COMMERCIO ALL'INGROSSO E AL DETTAGLIO E RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 45.20Manutenzione e riparazione di autoveicoli
- 45.20.40Riparazione e sostituzione di pneumatici per autoveicoli
Frequently asked questions
Car tyre service: is 95.31.30 the right code?
Yes, if you repair, fit or replace tyres and inner tubes on motor vehicles, including wheel balancing and alignment. For broader mechanical work, see 95.31.10.
Do motorcycle tyres and car tyres use the same code?
No. 95.31.30 is specific to motor vehicles. For repair, fitting or replacement of motorcycle tyres, the relevant code is 95.32.00.
I sell and change tyres and also offer tyre storage for customers: does it remain 95.31.30?
The fitting, replacement, balancing and alignment work stays under 95.31.30. If, however, your main business becomes retreading or rebuilding tyres, that is manufacturing and falls under 22.11.20.