ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.99.99— Fabbricazione di tutte le altre macchine varie per impieghi speciali n.c.a.(diviso in più codici)
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
- 28.99Fabbricazione di macchine per impieghi speciali n.c.a. (incluse parti e accessori)
- 28.99.9Fabbricazione di altre macchine per impieghi speciali n.c.a. (incluse parti e accessori)
- 28.99.99Fabbricazione di altre macchine ed attrezzature per impieghi speciali n.c.a. (incluse parti e accessori)
Frequently asked questions
My special-purpose machine does not fit any specific heading in group 28.99 — should I use this residual code?
Yes, that is exactly what it is for. It covers special-purpose machines with no dedicated heading: industrial dryers, tile and brick machinery, semiconductor production equipment, turnstiles, bowling pin setters, refuse compactors, and more. Before using it, check that no more specific 28.99 sub-heading exists.
I make semiconductor manufacturing machinery — does it go here or under an electronics code?
Usually here, because machinery for producing semiconductors is listed under this residual heading. If, on the other hand, you manufacture the finished electronic components themselves rather than the machines that produce them, you need to move to the electronics division.
I build hot-glass-working machines and plants for manufacturing cables and ropes — are those two different codes or do both belong here?
Both belong here. Machines for the production or hot working of glass, and machines for manufacturing cables and ropes, are among the examples listed under this residual heading. Before stopping, just check that no more specific 28.99 sub-heading exists for your activity, since the residual is used only when no dedicated code is available.
My machine is automated and programmable but performs a single fixed operation — is it an industrial robot or does it stay in the residual?
It usually stays in the residual if it is a special-purpose machine with a fixed function. The robots heading, 28.99.20, requires the multi-task flexibility typical of a reprogrammable robotic arm. If your machine is automated but dedicated to a single task, 28.99.99 is the better fit.