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
- 28.22.0Fabbricazione di apparecchi di sollevamento e movimentazione
- 28.22.09Fabbricazione di altri apparecchi di sollevamento e movimentazione
Description
- manufacture of elevators for non-domestic use (excluding continuous-action elevators and conveyors for underground use)
- manufacture of hand-operated or power-driven lifting, handling, loading or unloading machinery, e.g.:
- pulley tackle and hoists, winches, capstans and jacks
- derricks, cranes, mobile lifting frames, straddle carriers
- works trucks, whether or not fitted with lifting or handling equipment, whether or not self-propelled, of the type used in factories (including handcarts and wheelbarrows)
- mechanical manipulators and industrial robots specifically designed for lifting, handling, loading or unloading
- unmanned and robotic forklifts and pallet loaders/unloaders
- other works trucks, whether or not fitted with lifting or handling equipment, whether or not self-propelled, of the type used in factories
- manufacture of conveyors, teleferics, etc.
- manufacture of parts suitable for use solely or principally with lifting and handling equipment
- manufacture of automatic lifting and handling equipment for warehouses
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 28.22:
- manufacture of machinery for vertical farming, see 28.30
- manufacture of continuous-action elevators and conveyors for underground use, see 28.92
- manufacture of mechanical shovels, excavators and shovel loaders, see 28.92
- manufacture of industrial robots for multiple uses, see 28.99
- manufacture of crane-lorries, floating cranes and railway cranes, see 29.10, 30.11, 30.20
- installation of lifts and elevators, see 43.24
- repair and maintenance of lifting and handling equipment, see 33.12
Frequently asked questions
I manufacture cranes, winches, and conveyor belts — is the code 28.22.09 or the lifts one?
Yes, cranes, derricks, winches, hoists, conveyor belts, fork-lift trucks, and other lifting and handling equipment fall under 28.22.09. Lifts, escalators, and stairlifts for people have the sister code 28.22.01. Goods handling here, passenger transport there.
I make robotised fork-lift trucks and warehouse robots — is that 28.22.09 or a robotics code?
Go with 28.22.09: mechanical manipulators and industrial robots designed for lifting, loading, and unloading — including driverless fork-lift trucks — are listed here. This is lifting and handling. If the robots are intended for metalworking, you move to machine tools such as those under 28.42.00.
In my workshop I repair and overhaul customers' cranes and fork-lift trucks more than I build new ones — is that 28.22.09 or a repair code?
Usually not, if repair predominates. 28.22.09 is the manufacture of new cranes, winches, and fork-lift trucks. The repair and maintenance of lifting and handling equipment, including fork-lift trucks, falls under 33.12.30. The balance between building and repairing indicates the primary code.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025:
- 28.22.09— Fabbricazione di altre macchine e apparecchi di sollevamento e movimentazione(unito da più codici)
- 28.22.02— Fabbricazione di gru, argani, verricelli a mano e a motore, carrelli trasbordatori, carrelli elevatori e piattaforme girevoli(unito da più codici)
- 28.22.03— Fabbricazione di carriole(unito da più codici)