ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.42.00— Fabbricazione di altre macchine utensili(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.
- 28.4FABBRICAZIONE DI MACCHINE PER LA FORMATURA DEI METALLI E DI ALTRE MACCHINE UTENSILI
- 28.49Fabbricazione di altre macchine utensili
- 28.49.0Fabbricazione di altre macchine utensili (incluse parti e accessori)
- 28.49.09Fabbricazione di altre macchine utensili (incluse parti e accessori) n.c.a.
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.