Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 33Riparazione, manutenzione e installazione di macchine e apparecchiature
- 33.1Riparazione e manutenzione di prodotti in metallo, macchine e apparecchiature
- 33.12Riparazione e manutenzione di macchinari
- 33.12.9Riparazione e manutenzione di altre macchine per impieghi speciali
- 33.12.91Affilatura di lame e seghe per macchinari
Description
- sharpening of machinery blades and saws
Exclusion notes
Excluded from division 33:
- cleaning of industrial machinery, see 81.22
- installation of equipment that forms an integral part of buildings or similar structures (e.g. installation of electrical wiring, of escalators or of air-conditioning systems, is classified as construction), see section F
- repair and maintenance of computers and communication equipment, see 95.10
- repair and maintenance of household goods, see 95.2
- repair and maintenance of goods that are used as capital goods as well as consumer goods is typically classified as repair and maintenance of household goods (e.g. office and household furniture repair), see 95.24
- repair and maintenance of motor vehicles and motorcycles, see 95.3
Excluded from group 33.1:
- rebuilding or remanufacture of machinery and equipment, see corresponding class in divisions 25, 26, 27, 28, 29, 30
- cleaning of industrial machinery, see 81.22
- repair and maintenance of computers and communication equipment, see 95.10
- repair and maintenance of household goods, see 95.2
Excluded from class 33.12:
- refilling or recharging of fire extinguishers, see 28.29
- repair and maintenance of civilian ship and boat engines, see 33.15
- repair and maintenance of civilian aircraft engines, see 33.16
- repair and maintenance of engines for military fighting vehicles, ships, boats, air and spacecraft, see 33.18
- installation, repair and maintenance of furnaces and other heating equipment, see 43.22
- installation, repair and maintenance of ventilation and air-conditioning equipment, see 43.22
- installation, repair and maintenance of elevators and escalators, see 43.24
- repair and maintenance of computers, see 95.10
- repair and servicing of home and garden equipment: lawnmowers, edgers, snow- and leaf-blowers, trimmers, etc., see 95.22
- repair and maintenance of engines for motor vehicles, see 95.31
Frequently asked questions
I only sharpen industrial blades and saw blades — this ATECO or the machinery repair code?
Yes, if your activity is the sharpening of blades and saw blades for machinery, this is the right code. If you repair the entire machine tool rather than just the blade, use 33.12.99.
I also sharpen knives and scissors for private customers alongside industrial blades — same code?
Usually not for personal and domestic items: sharpening household articles follows a different code outside class 33.12. This code covers blades and saw blades for machinery. For repairing power-driven hand tools, see 33.12.59.
I only sharpen the blades on agricultural machines — no machinery repair — should I stay on this code or switch to the agricultural machinery one?
Yes, if your activity is blade sharpening only — even for agricultural machines — you stay here. If instead you overhaul the entire agricultural or forestry machine, the code is 33.12.70.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 33.12.91— Riparazione e manutenzione di parti intercambiabili per macchine utensili(corrispondenza diretta)