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.
- 28.2Fabbricazione di altre macchine di impiego generale
- 28.29Fabbricazione di altre macchine di impiego generale n.c.a.
- 28.29.9Fabbricazione di altre macchine varie di impiego generale
- 28.29.99Fabbricazione di altre macchine varie di impiego generale n.c.a.
Description
- manufacture of equipment for projecting, dispersing or spraying liquids or powders:
- spray guns, fire extinguishers, sandblasting machines, steam cleaning machines, etc.
- manufacture of gas generators
- manufacture of calendering or other rolling machines and cylinders thereof (except for metal and glass)
- manufacture of centrifuges, including centrifugal dryers (except cream separators, clothes/tumble dryers and centrifuges, of a kind used in laboratories)
- manufacture of gaskets and similar joints of metal sheeting combined with other materials or of two or more layers of metal
- manufacture of carbon or graphite gaskets
- manufacture of non-electrical welding and soldering machinery and apparatus
- manufacture of cooling towers and similar for direct cooling by means of recirculated water
- refilling or recharging of fire extinguishers
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 fire extinguishers and also refill them — does all of this fall under this residual code?
Yes. The manufacture of fire extinguishers, and even their filling or recharging, is expressly mentioned in 28.29.99, along with spray guns and sandblasting or steam-jet machines. This is the residual category for general-purpose machinery. If instead your main product is a weighing machine or a vending machine, the correct code is 28.29.10.
I manufacture industrial centrifuges and cooling towers — is this the right code?
Usually yes. Centrifuges (excluding cream separators and laboratory centrifuges), cooling towers, gas generators, and multi-layer metal gaskets are all listed here. If, however, filtering or purifying liquids and gases is the predominant activity, the specific code is 28.29.91, not this residual one.
I manufacture non-electric welding and brazing equipment — does it fall under this residual category or under metal-processing machinery?
Yes, it stays here. Non-electric welding and brazing equipment is expressly listed in 28.29.99. The key distinction is that this equipment does not remove or deform metal. Machine tools that cut, turn, or press metals — including by laser or plasma — belong instead under 28.41.00.
I manufacture spray guns and powder-coating systems — does this code apply, or the one for packaging machinery?
Usually 28.29.99. Spray guns and apparatus for spraying, dispersing, or atomising liquids and powders are specifically mentioned in this residual category. The key point is that the machine atomises a product rather than packaging it. If instead it fills, seals, and labels containers along the production line, the reference code is 28.29.30.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.29.99— Fabbricazione di altro materiale meccanico e di altre macchine di impiego generale nca(unito da più codici)