ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.29.99— Fabbricazione di altre macchine varie di impiego generale n.c.a.(unito da più codici)
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 ED 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 macchine di impiego generale ed altro materiale meccanico n.c.a.
- 28.29.99Fabbricazione di altro materiale meccanico e di altre macchine di impiego generale n.c.a.
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.