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.
- 28.1Fabbricazione di macchine di impiego generale
- 28.13.00Fabbricazione di altre pompe e compressori
Description
- manufacture of air or vacuum pumps, air or other gas compressors
- manufacture of pumps for liquids, whether or not fitted with a measuring device
- manufacture of pumps for internal combustion engines (e.g. oil, water and fuel pumps for motor vehicles)
- manufacture of hand pumps
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 28.13:
- manufacture of hydraulic fluid power pumps, see 28.12
Frequently asked questions
I manufacture air compressors and liquid pumps — is the code 28.13.00 or the fluid power one?
Yes, 28.13.00 covers air and vacuum pumps, air and gas compressors, and liquid pumps, including those with a measuring device. If the pumps are specifically designed for hydraulic power transmission (hydraulic power pumps), the code becomes 28.12.00. General-purpose pumps stay here.
I make oil, water, and fuel pumps for motor vehicles — is that 28.13.00 or an automotive components code?
Go with 28.13.00: pumps for internal combustion engines, including oil, water, and fuel pumps for motor vehicles, are listed right here. This is pump manufacturing. If instead you repair and overhaul pumps and compressors for customers, the activity is maintenance and belongs under 33.12.10.
I manufacture equipment that filters and purifies oil and fuel, not simple pumps — is that 28.13.00 or another code?
In that case, no. 28.13.00 is for pumps and compressors. Machines and equipment that filter or purify liquids such as oil or fuel have their own code, 28.29.91. If the equipment moves the liquid, you're here; if it filters or purifies it, you move there.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.13.00— Fabbricazione di altre pompe e compressori(corrispondenza diretta)