One of the things that irritates me the most is when bureaucracy asks me to pigeonhole my work into categories, for the infamous "Studi di settore" (Industry Sector Studies). Basically, you have to declare how much of your revenue comes from a specific, pre-defined box. The problem is that this is easy for those who sell something (hardware, services, licenses, etc.), but it's almost impossible for someone like me, who tries to have a more varied approach. I always end up having to make approximate choices that are potentially, partially wrong. If I provide a mini PC with a FreeBSD installation inside it as part of a "solution for..." kit, it is neither hardware sales nor software development. But this, clearly, cannot be known to whoever designs these forms.
And, in my eyes, this remains an ideological short-circuit.