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 e apparecchiature n.c.a.
- 28.4Fabbricazione di macchine per la deformazione dei metalli e di altre macchine utensili
- 28.42.00Fabbricazione di altre macchine utensili
Description
- manufacture of machine tools for working wood, cork, bone, stone, hard rubber, hard plastics, ceramics, concrete, cold glass or similar hard non-metal materials
- manufacture of work holders for machine tools
- manufacture of dividing heads and other special attachments for machine tools
- manufacture of stationary machines for nailing, stapling, glueing or otherwise assembling wood, cork, bone, hard rubber or hard plastics, etc.
- manufacture of stationary rotary or rotary percussion drills, etc.
- manufacture of presses for the manufacture of particle board etc.
- manufacture of parts and accessories for the machine tools listed
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 28.42:
- manufacture of interchangeable tools for machine tools (e.g. drills, punches, dies, taps, milling cutters, turning tools, saw blades, cutting knives), see 25.63
- manufacture of electric handheld soldering irons and soldering guns, see 27.90
- manufacture of power-driven hand tools, see 28.24
- manufacture of filing machines, riveters, sheet metal cutters, see 28.41
- manufacture of machinery used in metal mills or foundries, see 28.91
- manufacture of machinery for mining and quarrying, see 28.92
- manufacture of machines for additive manufacturing, see 28.97
- repair and maintenance of other machine tools, see 33.12
Frequently asked questions
I produce machine tools for working wood and hard plastics: is this the right code or the metal one?
Yes, 28.42.00 is exactly the heading for machine tools working wood, cork, bone, stone, hardened rubber, hard plastics, ceramics, cement and cold-worked glass. The deciding factor is the non-metallic material. If the machine works metals — even with a laser or plasma — the correct code is 28.41.00.
I manufacture work-holding devices and special accessories for machine tools: do they go here or follow the machine?
Usually here. Heading 28.42.00 explicitly includes work-holding chucks, dividing heads, special accessories and parts for the listed machine tools. If you manufacture stationary nailing or stapling machines for wood, they still remain in 28.42.00; the code only changes if you move to metal-working machines under 28.41.00.
My machines work glass: do they fall here or does it depend on the working temperature?
It depends precisely on the temperature. Machines that work glass cold — such as grinding and cutting — fall under 28.42.00, alongside those for stone, ceramics and hard plastics. Machines that produce or work glass hot are special-purpose machinery and go under 28.99.99. Cold-worked glass is the dividing line for this heading.
I manufacture presses for particleboard panels and stationary machines for assembling wood: this code or the plastics machinery one?
Yes, 28.42.00. Presses for particleboard panels, stationary drill presses and machines for nailing or gluing wood and hard plastics fall here, because they work hard non-metallic materials. Machines that form soft plastics or rubber — such as extruders and injection-moulding presses — go instead under 28.96.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.49.09— Fabbricazione di altre macchine utensili (incluse parti e accessori) nca(rimappatura complessa)