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.
- 28.30Fabbricazione di macchine per l'agricoltura e la silvicoltura
- 28.30.9Fabbricazione di altre macchine per l'agricoltura e la silvicoltura
- 28.30.99Fabbricazione di altre macchine per l'agricoltura e la silvicoltura n.c.a.
Description
- manufacture of mowers
- manufacture of mowing machines
- manufacture of flail mowers
- manufacture of pedestrian controlled motor hoes
- manufacture of self-loading or self-unloading trailers or semi-trailers for agricultural purposes
- manufacture of trailers and semi-trailers specially designed for use in agriculture
- manufacture of agricultural machinery for soil preparation or cultivation, e.g.:
- ploughs, harrows, manure spreaders, seeders, fertiliser distributors etc.
- manufacture of harvesting or threshing machinery, e.g.:
- harvesters, threshers, sorters, etc.
- manufacture of milking machines
- manufacture of agricultural or horticultural spraying appliances
- manufacture of diverse agricultural machinery, e.g.:
- poultry-keeping machinery, bee-keeping equipment
- equipment for preparing fodder, etc.
- machines for cleaning, sorting or grading eggs, fruits etc.
- manufacture of machinery for vertical farming
- manufacture of irrigation systems
- manufacture of machinery for processing forestry and agricultural waste into solid biofuels, e.g. chippers and shredders
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 28.30:
- manufacture of non-power-driven hand tools, of a kind used in agriculture, horticulture or forestry, see 25.63
- manufacture of conveyors for farm use, see 28.22
- manufacture of power-driven hand tools, see 28.24
- manufacture of hand tools, with self-contained electric or non-electric motor or pneumatic drive, e.g. circular or reciprocating saws, chain saws, see 28.24
- manufacture of earth-moving machinery, see 28.92
- manufacture of cream separators, see 28.93
- manufacture of machinery to clean, sort or grade seed, grain or dried leguminous vegetables, see 28.93
- manufacture of road tractors for semi-trailers, see 29.10
- manufacture of trailers or semi-trailers for other than agricultural purposes, see 29.20
Frequently asked questions
I manufacture ploughs, seed drills, combine harvesters and milking machines: does this single code cover them all?
Yes. Ploughs, harrows, seed drills, fertiliser spreaders, combine harvesters, threshing machines and milking machines all fall under 28.30.99, the catch-all heading for other agricultural machinery. Also included here are chippers and bio-shredders for solid biofuels and vertical-farming installations. The tractor as prime mover remains separately classified under 28.30.10.
I produce self-loading agricultural trailers: do they go here or under road-vehicle trailers?
Usually here, if the trailer is specifically designed for agricultural use. The heading explicitly lists self-loading and self-unloading trailers and semi-trailers for agricultural purposes. General road-vehicle trailers fall under vehicle manufacturing, outside division 28. If you manufacture ornamental grounds-maintenance machinery instead, the reference is 28.30.91.
I manufacture poultry incubators and brooders and feed-preparation machines: are they here or under food-processing machinery?
Yes, they are here. Poultry-farming machines such as incubators and brooders, beekeeping equipment and feed-preparation machines are listed under 28.30.99, because they serve livestock operations on the farm. Machines that process and transform food products for the industry — such as meat or dairy processing equipment — fall instead under 28.93.00.
My machines clean and grade freshly harvested eggs and fruit: do they fall under agriculture or under food-processing machinery?
It depends on where in the supply chain the machine operates. Machines that clean, sort or grade eggs, fruit and other freshly harvested produce on-farm fall under 28.30.99. If instead the machine processes or transforms the product for the food industry — for example fruit preparation or preserving — the reference is 28.93.00. The deciding factor is whether the machine operates in the field or in a processing plant.