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
- 28Fabbricazione di macchinari e apparecchiature n.c.a.
- 28.2Fabbricazione di altre macchine di impiego generale
- 28.29Fabbricazione di altre macchine di impiego generale n.c.a.
- 28.29.4Fabbricazione di macchine per la pulizia per uso non domestico
- 28.29.49Fabbricazione di altre macchine per la pulizia per uso non domestico
Description
- manufacture of dishwashers for non-domestic use
Notes from category 28.29.4:
- manufacture of cleaning machines for non-domestic use
Exclusion notes
Excluded from division 28:
- manufacture of metal products for general use, see division 25
- manufacture of associated control devices, computer equipment, measurement and testing equipment, electricity distribution and control apparatus, see divisions 26, 27
- manufacture of general-purpose motor vehicles, see division 29
Excluded from class 28.29:
- manufacture of gaskets of vulcanised rubber, see 22.12
- manufacture of sensitive (laboratory-type) balances, see 26.51
- manufacture of domestic refrigerating or freezing equipment, see 27.51
- manufacture of domestic fans, see 27.51
- manufacture of electrical welding and soldering equipment, see 27.90
- manufacture of agricultural or horticultural spraying appliances, see 28.30
- manufacture of metal or glass rolling machinery and cylinders thereof, see 28.91, 28.99
- manufacture of dryers for agricultural products, see 28.93
- manufacture of machinery for filtering or purifying food and beverages, see 28.93
- manufacture of cream separators, see 28.93
- manufacture of commercial clothes/tumble dryers, see 28.94
- manufacture of printing machinery for printing textile materials, see 28.94
- manufacture of laundry and ironing machinery, see 28.94
- manufacture of centrifuges, of a kind used in laboratories, see 32.50
- repair and maintenance of commercial-type general-purpose machinery, see 33.12
Frequently asked questions
I manufacture professional dishwashers for restaurants and canteens — does this code apply?
Yes, non-domestic dishwashers belong here, under 28.29.49. The category covers professional cleaning machines that are not high-pressure washers. If instead your main product is high-pressure washers, the correct classification is 28.29.41.
I manufacture cooking and food-heating equipment for restaurants — does that go here alongside professional dishwashers?
No. This code covers professional cleaning, not cooking. Machines and systems for cooking or heating food in hotels and restaurants follow food machinery under 28.93.00. Only equipment that washes and cleans belongs here.
In addition to professional dishwashers, I manufacture industrial washing machines for commercial laundries — same code or two different ones?
Two different codes. Non-domestic dishwashers remain in 28.29.49, but commercial washing machines, tumble-dryers, and ironing machines for laundries have their own dedicated code, 28.94.30. The dividing line is what the machine washes: dishes and equipment here, garments and linen under the laundry machinery code.
I manufacture industrial vacuum cleaners and sweeping machines for warehouses — do they fall under this residual cleaning category?
Usually yes, if they are machines for cleaning floors, surfaces, and environments for non-domestic use and are not high-pressure washers. High-pressure washers have their own specific code, 28.29.41. Code 28.29.49 covers the rest of the professional cleaning segment not included in that category.