Division 26: Manufacture of computer, electronic and optical products
Section C, Manufacturing. 17 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.
ISTAT publishes ATECO 2022 titles in Italian only.
- 26Manufacture of computer, electronic and optical products
This division includes the manufacture of computers, computer peripherals, communication equipment, and similar electronic products, as well as the manufacture of components for such products. Production processes of this division are characterised by the design and use of integrated circuits and the application of highly specialised miniaturisation technologies.
The division also contains the manufacture of consumer electronics, measuring, testing and navigating equipment, irradiation, electromedical and electrotherapeutic equipment, optical instruments and equipment, and the manufacture of magnetic and optical media.
Excludes
- manufacture of conductors for electronic use and of optical fibre cables, see division 2727
- 26.1Manufacture of electronic components and boards
- 26.11Manufacture of electronic components
ISTAT explanatory notes ›
This class includes the manufacture of semiconductors and other components for electronic applications.
Excludes
- printing of smart cards, see 18.1218.12
- manufacture of printed circuits consisting of conductor elements, contacts and other passive elements, see 26.1226.12
- manufacture of computer and television displays, see 26.20, 26.4026.2026.40
- manufacture of modems (carrier equipment), see 26.3026.30
- manufacture of X-ray tubes and similar irradiation devices, see 26.6026.60
- manufacture of optical equipment and instruments, see 26.7026.70
- manufacture of similar devices for electrical applications, see division 2727
- manufacture of fluorescent ballasts, see 27.1127.11
- manufacture of solar generators, which can be used directly to supply power to, e.g. a motor or an electrolyser, see 27.1127.11
- manufacture of electrical relays, see 27.1227.12
- manufacture of electrical wiring devices, see 27.3327.33
- manufacture of assembled electric conductors, insulated and fitted with connectors, see 27.9027.90
- manufacture of solar water heaters, see 28.2128.21
- installation of solar panels, see 43.2143.21
- installation of solar heating systems, see 43.2243.22
- 26.11.0Manufacture of electronic components
- 26.11.00Manufacture of electronic componentsFrom ATECO 2022: 26.11.01 Fabbricazione di diodi, transistor e relativi congegni elettronici (in part) · 26.11.09 Fabbricazione di altri componenti elettronici (in part) · 27.11.00 Fabbricazione di motori, generatori e trasformatori elettrici (in part)
ISTAT explanatory notes ›
Includes
- manufacture of electronic capacitors
- manufacture of electronic resistors
- manufacture of microprocessors
- manufacture of electron tubes
- manufacture of cables, printer cables, monitor cables, universal serial bus (USB) cables
- manufacture of bare printed circuit boards, consisting only of conductor elements and contacts
- manufacture of integrated circuits (analogue, digital or hybrid)
- manufacture of diodes, transistors and related discrete devices
- manufacture of inductors (e.g. chokes, coils, transformers), electronic component-type transformers
- manufacture of electronic crystals and crystal assemblies
- manufacture of solenoids, switches and transducers for electronic applications
- manufacture of dice or wafers - which consist of chemical elements (e.g. silicon) - that are selectively doped or diffused to create discrete regions for the purposes of their applications in the field of electronics
- manufacture of display components, e.g. plasma, polymer, liquid crystal displays (LCDs)
- manufacture of light-emitting diodes (LEDs)
- manufacture of photovoltaic cells, modules and panels
- 26.12Manufacture of loaded electronic boards
- 26.12.0Manufacture of loaded electronic boards
- 26.12.00Manufacture of loaded electronic boardsFrom ATECO 2022: 26.12.00 Fabbricazione di schede elettroniche assemblate (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of loaded printed circuit boards consisting of conductor elements, contacts and other passive elements
- loading of passive elements (components) onto printed circuit boards
- manufacture of interface cards (e.g. sound, video, controllers, network, modems) loaded with passive elements
- manufacture of electronic components and sub-assemblies used in communication equipment, including computer modems
- 26.2Manufacture of computers and peripheral equipment
- 26.20Manufacture of computers and peripheral equipment
ISTAT explanatory notes ›
This class includes the manufacture and/or assembly of electronic computers(for example, mainframes, desktop computers, laptops, computer servers); computer peripheral equipment (for example, storage devices, input/output devices such as printers, monitors, keyboards). Computers can be analogue, digital, or hybrid. Digital computers, the most common type, are devices that do all of the following: (1) store the processing program or programs and the data immediately necessary for the execution of a program, (2) can be freely programmed in accordance with the requirements of the user, (3) perform arithmetical computations specified by the user and (4) execute, without human intervention, a processing program that requires the computer to modify its execution by logical decision during the processing run. Analogue computers are capable of simulating mathematical models and comprise at least analogue control and programming elements.
Excludes
- reproduction of recorded media (computer media, sound, video etc.), see 18.2018.20
- manufacture of electronic components and electronic assemblies used in computers and peripherals, see 26.126.1
- manufacture of computer modems, see 26.1226.12
- manufacture of interface cards, modules and assemblies, see 26.1226.12
- manufacture of printed circuit boards loaded with passive elements, see 26.1226.12
- manufacture of modems (carrier equipment), see 26.3026.30
- manufacture of digital communication switches, data communication equipment (e.g. bridges, routers, gateways), see 26.3026.30
- manufacture of consumer electronic devices (e.g. CD players, DVD players, Blu-ray players), see 26.4026.40
- manufacture of television monitors and displays, see 26.4026.40
- manufacture of video game consoles, see 26.4026.40
- manufacture of blank optical and magnetic media for use with computers or other devices, see 26.7026.70
- refilling of ink and toner cartridges by retail sellers, see 47.4047.40
- 26.20.0Manufacture of computers and peripheral equipment
- 26.20.00Manufacture of computers and peripheral equipmentFrom ATECO 2022: 26.20.00 Fabbricazione di computer e unità periferiche (in part) · 28.23.01 Fabbricazione di cartucce toner (in part)
ISTAT explanatory notes ›
Includes
- manufacture of desktop computers
- manufacture of laptop computers
- manufacture of mainframe computers
- manufacture of handheld computers
- manufacture of magnetic disk drives, flash drives and other storage devices
- manufacture of optical disc drives for computers
- manufacture of printers
- manufacture of monitors
- manufacture of keyboards
- manufacture of all types of mice, joysticks, and trackball accessories
- manufacture of dedicated computer terminals
- manufacture of computer servers
- manufacture of scanners, including barcode scanners
- manufacture of smart card readers
- manufacture of computer projectors (video beamers)
- manufacture of toner cartridges
Also includes
- manufacture of computer terminals:
- automatic teller machines (ATMs) and point-of-sale (POS) terminals, not mechanically operated
- automatic ticketing devices (ticket vending machine) etc.
- manufacture of multifunction office equipment performing two or more of the following functions (e.g. printing, scanning, copying, telefaxing)
- refilling of ink cartridges
- 26.3Manufacture of communication equipment
- 26.30Manufacture of communication equipment
ISTAT explanatory notes ›
This class includes the manufacture of telephone and data communication equipment used to move signals electronically through wired or wireless networks (for example, radio and television broadcasts, wireless communication equipment).
Excludes
- manufacture of electronic components and sub-assemblies used in communication equipment, including computer modems, see 26.1226.12
- manufacture of printed circuit boards loaded with passive elements, see 26.1226.12
- manufacture of computers and computer peripheral equipment, see 26.2026.20
- manufacture of consumer audio and video equipment, see 26.4026.40
- manufacture of burglar- and fire-alarm systems, sending signals to a control station, see 26.5126.51
- manufacture of global positioning system (GPS) devices, see 26.5126.51
- manufacture of electronic scoreboards, see 27.9027.90
- manufacture of traffic lights, see 27.9027.90
- 26.30.0Manufacture of communication equipment
ISTAT explanatory notes ›
Implementation rule
- The manufacture of communication equipment is subdivided in manufacture of radio and television studio and broadcasting equipment, and manufacture of other communication equipment.
- 26.30.01Manufacture of radio and television studio and broadcasting equipmentFrom ATECO 2022: 26.30.10 Fabbricazione di apparecchi trasmittenti radiotelevisivi (incluse le telecamere) (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of cable television equipment
- manufacture of radio and television studio and broadcasting equipment, including television cameras
- manufacture of radio and television transmitters
- 26.30.09Manufacture of other communication equipmentFrom ATECO 2022: 26.30.29 Fabbricazione di altri apparecchi elettrici ed elettronici per telecomunicazioni (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of central office switching equipment
- manufacture of cordless telephones
- manufacture of private branch exchange (PBX) equipment
- manufacture of telephone and facsimile equipment, including telephone answering machines
- manufacture of data communication equipment (e.g. bridges, routers, gateways)
- manufacture of transmitting and receiving antenna
- manufacture of pagers
- manufacture of mobile telephones
- manufacture of mobile communication equipment
- manufacture of modems (carrier equipment)
- manufacture of communication devices using infra-red signals (e.g. remote controls)
- manufacture of intercoms
- manufacture of telecommunication equipment for satellites
Also includes
- manufacture of smartwatches
- 26.4Manufacture of consumer electronics
- 26.40Manufacture of consumer electronics
ISTAT explanatory notes ›
This class includes the manufacture of electronic audio and video equipment for home entertainment, motor vehicle, public address systems and musical instrument amplification.
Excludes
- reproduction of recorded media (computer media, sound, video etc.), see 18.2018.20
- manufacture of computer peripheral devices and computer monitors, see 26.2026.20
- manufacture of telephone answering machines, see 26.3026.30
- manufacture of pagers, see 26.3026.30
- manufacture of remote controlled devices (radio and infra-red), see 26.3026.30
- manufacture of broadcast and studio equipment (e.g. reproduction equipment, transmitting and receiving antennas, commercial video cameras), see 26.3026.30
- manufacture of antennas, see 26.3026.30
- manufacture of digital cameras, see 26.7026.70
- manufacture of electronic games with fixed (non-replaceable) software, see 32.4032.40
- 26.40.0Manufacture of consumer electronics
ISTAT explanatory notes ›
Implementation rule
- The manufacture of consumer electronics is subdivided in manufacture of video game consoles and manufacture of other consumer electronics.
- 26.40.01Manufacture of video game consolesFrom ATECO 2022: 26.40.02 Fabbricazione di console per videogiochi (esclusi i giochi elettronici) (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of video game consoles
- 26.40.09Manufacture of other consumer electronicsFrom ATECO 2022: 26.20.00 Fabbricazione di computer e unità periferiche (in part) · 26.40.01 Fabbricazione di apparecchi per la riproduzione e registrazione del suono e delle immagini (in part)
ISTAT explanatory notes ›
Includes
- manufacture of video recorders and duplicating equipment
- manufacture of televisions
- manufacture of television monitors and displays
- manufacture of audio recording and duplicating equipment
- manufacture of multimedia projectors suitable for use only or principally with transmission and reception apparatus for television broadcasting
- manufacture of stereo equipment
- manufacture of radio receivers
- manufacture of speaker systems
- manufacture of household-type video cameras
- manufacture of jukeboxes
- manufacture of amplifiers for musical instruments and public address systems
- manufacture of microphones
- manufacture of optical media players with optical reading systems
- manufacture of karaoke machines
- manufacture of headphones (e.g. for radio, stereo, computer)
- manufacture of personal audio and video headsets, including virtual reality headsets
- manufacture of home theatre audio and video equipment
- 26.5Manufacture of measuring testing instruments, clocks and watches
ISTAT explanatory notes ›
This group includes the manufacture of sensing, measuring, testing and navigating equipment for various industrial and non-industrial purposes, including time-based measuring devices(for example, watches and clocks) and related devices.
- 26.51Manufacture of instruments and appliances for measuring, testing and navigation
ISTAT explanatory notes ›
This class comprises the manufacture of search, detection, navigation, guidance, aeronautical, and nautical systems and instruments; automatic controls and regulators for applications(for example, heating, air-conditioning, refrigeration and appliances); instruments and devices for measuring, displaying, indicating, recording, transmitting and controlling temperature, humidity, pressure, vacuum, combustion, flow, level, viscosity, density, acidity, concentration and rotation; totalising (in other words registering) fluid meters and counting devices; instruments for measuring and testing the characteristics of electricity and electrical signals; instruments and instrumentation systems for laboratory analysis of the chemical/physical composition or concentration of samples of solid, fluid, gaseous or composite materials; other measuring and testing instruments; and parts thereof.
The manufacture of non-electric measuring, testing and navigating equipment (except simple mechanical tools) is included here.
Excludes
- manufacture of telephone answering machines, see 26.3026.30
- manufacture of irradiation equipment, see 26.6026.60
- manufacture of optical positioning equipment, see 26.7026.70
- manufacture of lenses, optical microscopes, binoculars and telescopes, see 26.7026.70
- manufacture of dictating machines, see 28.2328.23
- manufacture of weighing machinery (other than sensitive laboratory balances), levels, tape measures, etc., see 28.2928.29
- manufacture of tyre alignment and balancing equipment, see 28.9928.99
- manufacture of medical thermometers, see 32.5032.50
- installation of industrial process control equipment, see 33.2033.20
- 26.51.1Manufacture of instruments and appliances for navigation, hydrology, geophysics and meteorology
- 26.51.10Manufacture of instruments and appliances for navigation, hydrology, geophysics and meteorologyFrom ATECO 2022: 26.51.10 Fabbricazione di strumenti per navigazione, idrologia, geofisica e meteorologia (in part) · 26.51.21 Fabbricazione di rilevatori di fiamma e combustione, di mine, di movimento, generatori d'impulso e metal detector (in part)
ISTAT explanatory notes ›
Includes
- manufacture of aircraft engine instruments
- manufacture of air navigation systems
- manufacture of meteorological instruments
- manufacture of surveying instruments
- manufacture of search, detection, navigation, aeronautical, and nautical equipment, including sonobuoys
- manufacture of radar equipment
- manufacture of global positioning system (GPS) devices
- manufacture of measuring and recording equipment (e.g. flight recorders)
- manufacture of motion detectors
- manufacture of radars
- manufacture of sensors and sensing equipment
- 26.51.2Manufacture of other instruments and appliances for measuring and testing
- 26.51.21Manufacture of burglar and fire alarm systemsFrom ATECO 2022: 26.30.21 Fabbricazione di sistemi antifurto e antincendio (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of burglar- and fire-alarm systems, sending signals to a control station
- 26.51.29Manufacture of other instruments and appliances for measuring and testing n.e.c.From ATECO 2022: 26.51.21 Fabbricazione di rilevatori di fiamma e combustione, di mine, di movimento, generatori d'impulso e metal detector (in part) · 26.51.29 Fabbricazione di altri apparecchi di misura e regolazione, strumenti da disegno, di contatori di elettricità, gas, acqua ed altri liquidi, di bilance analitiche di precisione (incluse parti staccate ed accessori) (in part)
ISTAT explanatory notes ›
Includes
- manufacture of automotive emissions testing equipment
- manufacture of physical properties testing and inspection equipment
- manufacture of polygraph machines
- manufacture of radiation detection and monitoring instruments
- manufacture of thermometers liquid-in-glass and bi-metal types (except medical)
- manufacture of humidistats
- manufacture of hydronic limit controls
- manufacture of flame and burner control
- manufacture of spectrometers
- manufacture of pneumatic gauges
- manufacture of consumption meters (e.g. water, gas, electricity)
- manufacture of flow meters and counting devices
- manufacture of tally counters
- manufacture of mine detectors, pulse (signal) generators; metal detectors
- manufacture of environmental controls and automatic controls for appliances
- manufacture of industrial process control instruments
- manufacture of laboratory analytical instruments (e.g. blood analysis equipment)
- manufacture of laboratory scales, balances, incubators and miscellaneous laboratory apparatus for measuring, testing, etc.
- manufacture of electron and proton microscopes (except optical microscopes)
- manufacture of drawing, marking-out or mathematical calculating instruments
- 26.52Manufacture of watches and clocks
ISTAT explanatory notes ›
This class includes the manufacture of watches, clocks and timing mechanisms, and parts thereof.
- 26.52.0Manufacture of watches and clocks
- 26.52.00Manufacture of watches and clocksFrom ATECO 2022: 26.52.00 Fabbricazione di orologi (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of watches and clocks of all kinds, including instrument panel clocks
- manufacture of watch and clock cases, including cases of precious metals
- manufacture of time-recording equipment and equipment for measuring, recording and otherwise displaying intervals of time with a watch or clock movement or with synchronous motor, e.g.:
- parking meters
- time clocks
- time/date stamps
- process timers
- manufacture of time switches and other releases with a watch or clock movement or with synchronous motor:
- time locks
- manufacture of components for clocks and watches, e.g.:
- movements of all kinds for watches and clocks
- springs, jewels, dials, hands, plates, bridges and other parts
- watch and clock cases and housings of all materials
- 26.6Manufacture of irradiation, electromedical and electrotherapeutic equipment
- 26.60Manufacture of irradiation, electromedical and electrotherapeutic equipment
- 26.60.0Manufacture of irradiation, electromedical and electrotherapeutic equipment
ISTAT explanatory notes ›
Implementation rule
- The manufacture of irradiation, electromedical and electrotherapeutic equipment is subdivided in manufacture of non-medical irradiation, electromedical and electrotherapeutic equipment and manufacture of non-medical irradiation, electromedical and electrotherapeutic equipment.
- 26.60.01Manufacture of medical irradiation, electromedical and electrotherapeutic equipmentFrom ATECO 2022: 26.60.02 Fabbricazione di apparecchi elettromedicali (incluse parti staccate e accessori) (in part) · 26.60.09 Fabbricazione di altri strumenti per irradiazione ed altre apparecchiature elettroterapeutiche (in part) · 32.50.12 Fabbricazione di apparecchi e strumenti per odontoiatria e di apparecchi medicali (incluse parti staccate e accessori) (in part)
ISTAT explanatory notes ›
Includes
- manufacture of medical diagnostic and medical therapeutic irradiation apparatus and tubes:
- alpha, beta, gamma, X-ray or other medical diagnostic and medical therapeutic radiation equipment
- manufacture of computed tomography (CT) scanners
- manufacture of positron emission tomography (PET) scanners
- manufacture of magnetic resonance imaging (MRI) equipment
- manufacture of medical ultrasound equipment
- manufacture of electrocardiographs
- manufacture of electromedical endoscopic equipment
- manufacture of medical laser equipment
- manufacture of artificial respiration or therapeutic respiration apparatus
- manufacture of pacemakers
- manufacture of hearing aids
- manufacture of medical diagnostic and medical therapeutic irradiation apparatus and tubes:
- 26.60.02Manufacture of non-medical irradiation, electromedical and electrotherapeutic equipmentFrom ATECO 2022: 26.60.01 Fabbricazione di apparecchiature di irradiazione per alimenti e latte (in part) · 26.60.09 Fabbricazione di altri strumenti per irradiazione ed altre apparecchiature elettroterapeutiche (in part)
ISTAT explanatory notes ›
Includes
- manufacture of irradiation apparatus and tubes other than medical diagnostic and medical therapeutic irradiation apparatus and tubes (e.g. industrial, research, scientific)
Also includes
- manufacture of food and milk irradiation equipment
- 26.7Manufacture of optical instruments, magnetic and optical media and photographic equipment
- 26.70Manufacture of optical instruments, magnetic and optical media and photographic equipment
ISTAT explanatory notes ›
This class includes the manufacture of optical instruments and lenses, for example binoculars, microscopes (except electron, proton), telescopes, prisms, lenses (except ophthalmic); the coating or polishing of lenses (except ophthalmic); the mounting of lenses (except ophthalmic); the manufacture of photographic equipment (for example, cameras and the manufacture of light meters).
Excludes
- reproduction of recorded media (computer media, sound, video etc.), see 18.2018.20
- manufacture of computer projectors, see 26.2026.20
- manufacture of commercial TV and videotelevision studio and broadcasting equipment, including television cameras, see 26.3026.30
- manufacture of household-type video cameras, see 26.4026.40
- manufacture of fire alarms, see 26.5126.51
- manufacture of complete equipment using laser components, see manufacturing class by type of machinery (e.g. medical laser equipment), see 26.6026.60
- manufacture of photocopy machines, see 28.2328.23
- manufacture of ophthalmic goods, see 32.5032.50
- 26.70.1Manufacture of optical instruments, optical precision tools and optical measuring and checking devices and instruments
- 26.70.11Manufacture of optical instruments and optical precision toolsFrom ATECO 2022: 26.70.11 Fabbricazione di elementi ottici e strumenti ottici di precisione (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of optical mirrors
- manufacture of optical gun-sighting equipment
- manufacture of optical positioning equipment
- manufacture of optical magnifying instruments
- manufacture of optical machinist's precision tools
- manufacture of lenses, optical microscopes, binoculars and telescopes
- manufacture of laser assemblies
- manufacture of prisms
- 26.70.12Manufacture of optical measuring and checking devices and instrumentsFrom ATECO 2022: 26.70.12 Fabbricazione di attrezzature ottiche di misurazione e controllo (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of optical comparators
- manufacture of optical measuring and checking devices and instruments (e.g. fire control equipment, photographic light meters, rangefinders)
- 26.70.2Manufacture of magnetic and optical media
- 26.70.20Manufacture of magnetic and optical mediaFrom ATECO 2022: 26.80.00 Fabbricazione di supporti magnetici ed ottici (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of unrecorded magnetic audio and videotapes
- manufacture of unrecorded optical disks
- 26.70.3Manufacture of photographic equipment
- 26.70.30Manufacture of photographic equipmentFrom ATECO 2022: 26.70.20 Fabbricazione di apparecchiature fotografiche e cinematografiche (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of film cameras and digital cameras
- manufacture of motion picture and slide projectors
- manufacture of overhead transparency projectors
- manufacture of objective lenses for cameras, projectors or photographic enlargers or reducers
Source and disclaimer
The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.
Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0
ISTAT files used
- ATECO 2025 structure (Italian, English, German), last updated 2 April 2025
- ATECO 2025 explanatory notes (Italian, English), last updated 19 March 2025
- ATECO 2025 - ATECO 2022 correspondence table, 2026 update (Italian), last updated 15 July 2026
- ATECO 2025 - ATECO 2022 correspondence table, 2026 update (English), last updated 15 July 2026
- ATECO 2022 - ATECO 2025 operational reclassification table, 2026 update, last updated 15 July 2026