Division 27: Manufacture of electrical equipment
Section C, Manufacturing. 16 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.
ISTAT publishes ATECO 2022 titles in Italian only.
- 27Manufacture of electrical equipment
This division includes the manufacture of products that generate, distribute and use electrical power.
Also included is the manufacture of electrical lighting, signalling equipment and electric household appliances.
Excludes
- manufacture of electronic products, see division 2626
- 27.1Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus
ISTAT explanatory notes ›
This group comprises the manufacture of power, distribution and specialty transformers; electric motors, generators and motor generator sets.
- 27.11Manufacture of electric motors, generators and transformers
ISTAT explanatory notes ›
This class includes the manufacture of all electric motors and transformers: AC, DC and AC/DC.
Excludes
- manufacture of electronic component-type transformers and switches, see 26.1126.11
- manufacture of photovoltaic cells, modules and panels, see 26.1126.11
- manufacture of diodes, transistors and related discrete devices, see 26.1126.11
- manufacture of electric welding and soldering equipment, see 27.9027.90
- manufacture of turbine generator sets, see 28.1128.11
- manufacture of electric motors for motor vehicles, see 29.1029.10
- manufacture of starting motors and generators for internal combustion engines, see 29.3129.31
- repair and maintenance of electric motors, generators, and motor generator sets, see 33.1433.14
- 27.11.0Manufacture of electric motors, generators and transformers
- 27.11.00Manufacture of electric motors, generators and transformersFrom ATECO 2022: 27.11.00 Fabbricazione di motori, generatori e trasformatori elettrici (in part) · 27.12.00 Fabbricazione di apparecchiature per le reti di distribuzione e il controllo dell'elettricità (in part) · 27.90.09 Fabbricazione di altre apparecchiature elettriche n.c.a. (in part)
ISTAT explanatory notes ›
Includes
- manufacture of electric motors, except for motor vehicles
- manufacture of distribution transformers, electric
- manufacture of arc welding transformers
- manufacture of ballasts for discharge lamps or tubes (i.e. transformers)
- manufacture of substation transformers for electric power distribution
- manufacture of transmission and distribution-voltage regulators
- manufacture of inverters, rectifiers and converters
- manufacture of electric linear actuators
- manufacture of prime mover generator sets (except turbine generator sets)
- manufacture of power generators (except battery charging alternators for internal combustion engines)
- manufacture of motor generator sets (except turbine generator sets)
- rewinding of armatures on a factory basis
- manufacture of solar generators, which can be used directly to supply power to, e.g. a motor or an electrolyser
- 27.12Manufacture of electricity distribution and control apparatus
ISTAT explanatory notes ›
Excludes
- manufacture of environmental controls and industrial process control instruments, see 26.5126.51
- manufacture of motor generator sets (except turbine generator sets), see 27.1127.11
- manufacture of switches for electrical circuits (e.g. push-button and snap switches), see 27.3327.33
- manufacture of electrical plugs, connectors or sockets, see 27.3327.33
- manufacture of boxes for electrical wiring (e.g. junction, outlet, switch boxes), see 27.3327.33
- 27.12.0Manufacture of electricity distribution and control apparatus
- 27.12.00Manufacture of electricity distribution and control apparatusFrom ATECO 2022: 27.12.00 Fabbricazione di apparecchiature per le reti di distribuzione e il controllo dell'elettricità (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of power circuit breakers
- manufacture of surge suppressors (for distribution-level voltage)
- manufacture of control panels for electric power distribution
- manufacture of electrical relays
- manufacture of duct for electrical switchboard apparatus
- manufacture of electric fuses
- manufacture of power switching equipment
- manufacture of electric power switches (except push-button, snap, solenoid, tumbler)
- 27.2Manufacture of batteries and accumulators
- 27.20Manufacture of batteries and accumulators
- 27.20.0Manufacture of batteries and accumulators
- 27.20.00Manufacture of batteries and accumulatorsFrom ATECO 2022: 27.20.00 Fabbricazione di batterie di pile ed accumulatori elettrici (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of primary cells and primary batteries:
- cells containing manganese dioxide, mercuric dioxide, silver oxide, etc.
- manufacture of electric accumulators, including parts thereof:
- separators, containers, covers
- manufacture of lead acid batteries
- manufacture of nickel-cadmium (NiCad) batteries
- manufacture of nickel-metal hydride (NiMH) batteries
- manufacture of lithium batteries
- manufacture of dry cell batteries
- manufacture of wet cell batteries
- manufacture of batteries for vehicles, bicycles and other cycles
- manufacture of battery energy storage systems
- manufacture of primary cells and primary batteries:
- 27.3Manufacture of wiring and wiring devices
ISTAT explanatory notes ›
This group includes the manufacture of current-carrying wiring devices and non-current-carrying wiring devices for wiring electrical circuits regardless of material.
This group also includes the insulating of wire and the manufacture of fibre-optic cables.
- 27.31Manufacture of fibre optic cables
- 27.31.0Manufacture of fibre optic cables
- 27.31.00Manufacture of fibre optic cablesFrom ATECO 2022: 27.31.01 Fabbricazione di cavi a fibra ottica per la trasmissione di dati o di immagini (in part) · 27.31.02 Fabbricazione di fibre ottiche (in part)
ISTAT explanatory notes ›
Includes
- manufacture of fibre-optic cables for data transmission or live transmission of images, whether or not fitted with connectors
- 27.32Manufacture of other electronic and electric wires and cables
ISTAT explanatory notes ›
Excludes
- manufacture (drawing) of wire, see 24.34, 24.41, 24.42, 24.43, 24.44, 24.4524.3424.4124.4224.4324.4424.45
- manufacture of cables, printer cables, monitor cables, USB cables, see 26.1126.11
- manufacture of electrical cord sets with insulated wire and connectors, see 27.9027.90
- manufacture of cable sets, wiring harnesses and similar cable sets or assemblies for automotive applications, see 29.3129.31
- 27.32.0Manufacture of other electronic and electric wires and cables
- 27.32.00Manufacture of other electronic and electric wires and cablesFrom ATECO 2022: 27.32.00 Fabbricazione di altri fili e cavi elettrici ed elettronici (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of insulated wire and cable, made of steel, copper, aluminium
- manufacture of wire and cable for electricity transmission
- 27.33Manufacture of wiring devices
ISTAT explanatory notes ›
This class includes the manufacture of current-carrying and non-current-carrying wiring devices for electrical circuits regardless of material.
Excludes
- manufacture of ceramic insulators, see 23.4323.43
- 27.33.0Manufacture of wiring devices
- 27.33.00Manufacture of wiring devicesFrom ATECO 2022: 27.33.01 Fabbricazione di apparecchiature in plastica non conduttiva (in part) · 27.33.09 Fabbricazione di altre attrezzature per cablaggio (in part)
ISTAT explanatory notes ›
Includes
- manufacture of bus bars, electrical conductors (except switchgear-type)
- manufacture of ground fault circuit interrupters (GFCIs)
- manufacture of lamp-holders
- manufacture of lightning arrestors and coils
- manufacture of switches for electrical wiring (e.g. pressure, push-button, snap, tumbler switches)
- manufacture of electrical plugs or sockets
- manufacture of current-carrying and non-current-carrying wiring devices for lighting fixtures
- manufacture of boxes for electrical wiring (e.g. junction, outlet, switch boxes)
- manufacture of electrical conduit and fitting
- manufacture of transmission pole and line hardware
- manufacture of plastic non-current-carrying wiring devices, including plastic junction boxes, faceplates and similar, plastic pole line fittings and switch covers
- manufacture of connectors for optical fibres, optical fibre bundles and cables
- 27.4Manufacture of lighting equipment
- 27.40Manufacture of lighting equipment
ISTAT explanatory notes ›
This class includes the manufacture of electric light bulbs and tubes, and parts and components thereof (except glass blanks for electric light bulbs), electric lighting and other fixtures, and lighting fixture components (except current-carrying wiring devices).
Excludes
- manufacture of glassware and glass parts for lighting fixtures, see 23.1523.15
- manufacture of light-emitting diodes (LEDs), see 26.1126.11
- manufacture of current-carrying and non-current-carrying wiring devices for lighting fixtures, see 27.3327.33
- manufacture of ceiling fans or bath fans with integrated lighting fixtures, see 27.5127.51
- manufacture of electrical signalling equipment (e.g. traffic lights and pedestrian signalling equipment), see 27.9027.90
- manufacture of electrical signs, see 27.9027.90
- 27.40.0Manufacture of lighting equipment
ISTAT explanatory notes ›
Implementation rule
- The manufacture of lighting equipment is subdivided in manufacture of lighting equipment for transportation equipment, manufacture of festive illuminations and manufacture of other lighting equipment.
- 27.40.01Manufacture of lighting equipment for transportation equipmentFrom ATECO 2022: 27.40.01 Fabbricazione di apparecchiature di illuminazione e segnalazione per mezzi di trasporto (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of lighting equipment for transport equipment (e.g. for motor vehicles, aircraft, boats)
- manufacture of lamps, including headlamps, for motor vehicles
- 27.40.02Manufacture of festive illuminationsFrom ATECO 2022: 27.40.02 Fabbricazione di luminarie per feste (in part) · 27.40.09 Fabbricazione di altre apparecchiature per illuminazione (in part)
ISTAT explanatory notes ›
Includes
- manufacture of festive illuminations for patronal festivals
- manufacture of Christmas illuminations
- manufacture of light chains
- 27.40.09Manufacture of other lighting equipmentFrom ATECO 2022: 27.40.09 Fabbricazione di altre apparecchiature per illuminazione (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of lamps, fixtures and bulbs, e.g. discharge, incandescent, fluorescent, ultraviolet, infra-red, light-emitting diode (LED)
- manufacture of ceiling or wall lighting fixtures (e.g. chandeliers)
- manufacture of table or floor-standing lamps (i.e. lighting fixtures)
- manufacture of electric fireplace logs
- manufacture of flashlights
- manufacture of electric insect lamps
- manufacture of lanterns (e.g. carbide, electric, gas, gasoline, kerosene)
- manufacture of spotlights
- manufacture of street lighting fixtures (except traffic signals)
- manufacture of solar lighting equipment
- 27.5Manufacture of domestic appliances
ISTAT explanatory notes ›
This group includes the manufacture of small electric appliances and electric housewares, household-type fans, household-type vacuum cleaners, electric household-type floor care machines, household-type cooking appliances, household-type laundry equipment, household-type refrigerators, upright and chest freezers, and other electrical and non-electrical household appliances (for example, dishwashers, water heaters, garbage disposal units).
This group includes the manufacture of appliances with electric, gas or other fuel sources.
- 27.51Manufacture of electric domestic appliances
ISTAT explanatory notes ›
Excludes
- manufacture of non-electric space heaters, see 27.5227.52
- manufacture of commercial and industrial refrigerators and freezers, room air conditioners, attic fans, permanently mounted space heaters, commercial ventilation and exhaust fans, commercial-type cooking equipment; commercial-type laundry, dry-cleaning and pressing equipment; commercial, industrial and institutional vacuum cleaners, see division 2828
- manufacture of permanently mounted central heating equipment, see 28.2128.21
- manufacture of household-type sewing machines, see 28.9428.94
- installation of central vacuum cleaning systems, see 43.2443.24
- repair and maintenance of household appliances and home and garden equipment, see 95.2295.22
- 27.51.0Manufacture of electric domestic appliances
- 27.51.00Manufacture of electric domestic appliancesFrom ATECO 2022: 27.51.00 Fabbricazione di elettrodomestici (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of domestic electric appliances:
- refrigerators
- freezers
- dishwashers
- washing and drying machines
- vacuum cleaners
- floor polishers
- waste disposal units
- grinders, blenders, juice squeezers
- tin openers
- electric shavers, electric toothbrushes, and other electric personal care devices
- knife sharpeners
- ventilating or recycling hoods
- manufacture of domestic electrothermic appliances:
- electric water heaters
- electric blankets
- electric hairdryers, combs, brushes, curlers
- electric smoothing irons
- space heaters and household-type fans, portable
- electric ovens
- microwave ovens
- cookers, hotplates
- toasters
- electric barbecues
- coffee or tea makers
- frying pans, roasters, hoods
- electric heating resistors, etc.
- table, floor, wall, window, ceiling or roof fans
- manufacture of domestic electric appliances:
- 27.52Manufacture of non-electric domestic appliances
ISTAT explanatory notes ›
Excludes
- manufacture of central heating boilers and solar water heaters, see 28.2128.21
- 27.52.0Manufacture of non-electric domestic appliances
- 27.52.00Manufacture of non-electric domestic appliancesFrom ATECO 2022: 27.52.00 Fabbricazione di apparecchi per uso domestico non elettrici (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of domestic non-electric cooking and heating equipment:
- non-electric space heaters, cooking ranges, grates, stoves, water heaters, cooking appliances, plate warmers, barbecues
- manufacture of domestic non-electric cooking and heating equipment:
- 27.9Manufacture of other electrical equipment
- 27.90Manufacture of other electrical equipment
ISTAT explanatory notes ›
This class includes the manufacture of miscellaneous electrical equipment other than motors, generators and transformers, batteries and accumulators, wires and wiring devices, lighting equipment or domestic appliances.
Excludes
- manufacture of glass electrical insulators, see 23.1523.15
- manufacture of porcelain electrical insulators, see 23.4323.43
- manufacture of carbon and graphite fibres and products (except electrodes and electrical applications), see 23.9923.99
- manufacture of electronic component-type rectifiers, voltage regulating integrated circuits, power converting integrated circuits, electronic capacitors, electronic resistors, and similar devices, see 26.1126.11
- manufacture of photovoltaic cells, modules and panels, see 26.1126.11
- manufacture of burglar and fire alarm systems, sending signals to a control station, see 26.5126.51
- manufacture of mine detectors, pulse (signal) generators; metal detectors, see 26.5126.51
- manufacture of transformers, motors, generators, switchgear, relays and industrial controls, see 27.127.1
- manufacture of batteries, see 27.2027.20
- manufacture of communication and energy wire, current-carrying and non-current-carrying wiring devices, see 27.327.3
- manufacture of lighting equipment, see 27.4027.40
- manufacture of household appliances, see 27.527.5
- manufacture of non-electrical welding and soldering equipment, see 28.2928.29
- manufacture of motor vehicle electrical equipment (e.g. generators, alternators, spark plugs, ignition wiring harnesses, power window and door systems, voltage regulators), see 29.3129.31
- manufacture of inverter modules and fuel cells for cars, see 29.3129.31
- repair and maintenance of electrical equipment, see 33.1433.14
- 27.90.0Manufacture of other electrical equipment
ISTAT explanatory notes ›
Implementation rule
- The manufacture of other electrical equipment is subdivided in manufacture of electrical welding and soldering equipment, manufacture of electrical signs and electrical signalling equipment, manufacture of electrical capacitors, resistors, condensers and similar components, manufacture of electrical equipment for hairdressers, solariums and beauty centres, and manufacture of other electrical equipment n.e.c.
- 27.90.01Manufacture of electrical welding and soldering equipmentFrom ATECO 2022: 27.90.01 Fabbricazione di apparecchiature elettriche per saldature e brasature (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of electrical welding and soldering equipment, including handheld soldering irons
- 27.90.02Manufacture of electrical signs and electrical signalling equipmentFrom ATECO 2022: 27.90.02 Fabbricazione di insegne elettriche e apparecchiature elettriche di segnalazione (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of electrical signs
- manufacture of electrical signalling equipment (e.g. traffic lights, pedestrian signalling equipment)
Also includes
- manufacture of electrical signalling, safety or traffic-control equipment for railways or tramways
- 27.90.03Manufacture of electrical capacitors, resistors, condensers and similar componentsFrom ATECO 2022: 27.90.03 Fabbricazione di capacitori elettrici, resistenze, condensatori e simili, acceleratori (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of electrical capacitors, resistors, condensers and similar components
- 27.90.04Manufacture of electrical equipment for hairdressers, solariums and beauty centresFrom ATECO 2022: 28.99.30 Fabbricazione di apparecchi per istituti di bellezza e centri di benessere (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of tanning beds
- 27.90.09Manufacture of other electrical equipment n.e.c.From ATECO 2022: 27.90.09 Fabbricazione di altre apparecchiature elettriche n.c.a. (in part) · 28.49.01 Fabbricazione di macchine per la galvanostegia (in part)
ISTAT explanatory notes ›
Includes
- manufacture of battery chargers, solid-state
- manufacture of door opening and closing devices, electrical
- manufacture of electric bells
- manufacture of extension cords made from purchased insulated wire
- manufacture of ultrasonic cleaning machines (except laboratory and dental)
- manufacture of fuel cells, regulated and unregulated power supplies
- manufacture of uninterruptible power supplies (UPS)
- manufacture of surge suppressors (except for distribution-level voltage)
- manufacture of appliance cords, extension cords, and other electrical cord sets with insulated wire and connectors
- manufacture of carbon and graphite electrodes, contacts, and other electrical carbon and graphite products
- manufacture of particle accelerators
- manufacture of electromagnets
- manufacture of sirens
- manufacture of electronic scoreboards
- manufacture of electrical insulators (except glass or porcelain)
- manufacture of electroplating machinery
- manufacture of on-board chargers for motor vehicles
- manufacture of assembled cables, fitted with connectors
- manufacture of charging facilities for cars
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