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
- 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
- 95.31.30Riparazione, montaggio o sostituzione di pneumatici e camere d'aria di autoveicoli
Description
- repair, fitting or replacement service activities for tubes and tyres
- wheel balancing and alignment for motor vehicles
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 95.31:
- 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
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 45.20.40— Riparazione e sostituzione di pneumatici per autoveicoli(corrispondenza diretta)