ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.92.00— Fabbricazione di macchine da miniera, cava e cantiere(rimappatura complessa)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 28FABBRICAZIONE DI MACCHINARI ED APPARECCHIATURE N.C.A.
- 28.9FABBRICAZIONE DI ALTRE MACCHINE PER IMPIEGHI SPECIALI
- 28.92Fabbricazione di macchine da miniera, cava e cantiere
- 28.92.0Fabbricazione di macchine da miniera, cava e cantiere (incluse parti e accessori)
- 28.92.09Fabbricazione di altre macchine da miniera, cava e cantiere (incluse parti e accessori)
Frequently asked questions
We manufacture excavators, bulldozers and concrete mixers for construction sites: does it all fall under this code?
Yes. Tracked excavators, bulldozers, mechanical shovels, concrete mixers, pile drivers and off-road dumper trucks all fall under 28.92.00, together with mining and quarrying machinery. Take care not to confuse tracked excavators with tracked agricultural tractors, which go under 28.30.10.
We manufacture machines for crushing and screening minerals: this code or the food-processing machinery one?
Usually 28.92.00, if the machines process minerals, earth, rock or mineral substances by screening, crushing and grinding. The key is the raw mineral material. If instead the machines grind and sort food products such as grain and seeds, the reference is 28.93.00.
We also manufacture snowploughs and snow blowers alongside our construction machinery: do they fall under the same code?
Yes, they stay here. Snowploughs and snow blowers are explicitly listed under 28.92.00, alongside excavators, bulldozers and construction equipment. If instead the machine is a small walk-behind snow blower intended for grounds maintenance and path clearing, the classification is closer to grounds-maintenance machinery at 28.30.91.
Our machines produce bricks, tiles and ceramic pipes from clay: do they fall here with quarrying machinery?
No. Code 28.92.00 processes raw mineral material, but machines that form bricks, tiles, pipes and shaped ceramic bodies are special-purpose machinery and go under 28.99.99. The quarry extracts and crushes the raw material; manufacturing the ceramic product is a separate stage.