Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 28Fabbricazione di macchinari e apparecchiature n.c.a.
- 28.1Fabbricazione di macchine di impiego generale
- 28.14.00Fabbricazione di altri rubinetti e valvole
Description
- manufacture of industrial taps and valves, including regulating valves and intake taps
- manufacture of taps and valves for sanitary fixtures
- manufacture of central heating radiator taps and valves
- manufacture of valves for non-fluid power applications
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 28.14:
- manufacture of valves of unhardened vulcanised rubber, glass or ceramic materials, see 22.12, 23.15, 23.44
- manufacture of inlet and exhaust valves of internal combustion engines, see 28.11
- manufacture of valves for hydraulic or pneumatic transmission and air preparation equipment for use in pneumatic systems, see 28.12
Frequently asked questions
I manufacture sanitary fittings and industrial valves — is the code 28.14.00?
Yes. 28.14.00 covers industrial taps and valves, sanitary fittings, control valves, and central-heating radiator valves. If the valves are for hydraulic or pneumatic power transmission, the correct code is 28.12.00.
I make valves for installations but don't sell directly — do I still use 28.14.00 or a trade code?
If you manufacture them yourself, it's 28.14.00, which is manufacturing. The wholesale trade of fittings and valves without production is commerce, with codes in division 46. 28.14.00 covers production, including valves for non-fluid-power applications, distinct from those under 28.12.00.
I build valves and fittings, but nearly all my revenue comes from repairing faulty installation valves — is that 28.14.00 or a repair code?
Usually not, if repair predominates. 28.14.00 is the manufacture of taps and valves. The repair of valves on behalf of customers is listed under mechanical maintenance, at 33.12.10. What matters is where most of the work lies — manufacturing new valves or repairing existing ones.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.14.00— Fabbricazione di altri rubinetti e valvole(corrispondenza diretta)