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
- 28.29.91Fabbricazione di apparecchi per depurare e filtrare liquidi
Description
- manufacture of filtering or purifying machinery and apparatus for liquids (e.g. for oil, fuel)
- manufacture of filtering or purifying machinery and apparatus for gases
Exclusion notes
- manufacture of machinery for filtering or purifying food and beverages, see 28.93.00
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 industrial filters for oil and fuel — does this code apply, or the one for food machinery?
Usually 28.29.91, because the category covers machinery and apparatus for filtering or purifying liquids such as oil and fuel, and also for gases. The critical distinction is food use: machines for filtering and purifying food and beverages are excluded from this code and fall under 28.93.00.
I also build gas-purification systems in addition to liquid filters — can I use the same code?
Yes. The category also includes filtering and purifying machinery and apparatus for gases, so both applications coexist under 28.29.91. If, however, the equipment becomes part of a distilling or rectifying plant for refineries and the chemical industry, the reference code is 28.29.20.
I separate liquids using centrifuges and separators, not filter elements — do I still fall under this filtration category?
No. A centrifuge separates by centrifugal force rather than filtering, so it does not belong here. Industrial centrifuges (excluding cream separators and laboratory centrifuges) are listed under the residual general-purpose machinery category at 28.29.99. Code 28.29.91 applies when the apparatus purifies or filters liquids and gases using actual filter elements.
My filters process oil and grape must for wineries — do I stay here or move to beverage machinery?
It depends on the fluid being processed. Filters for oil, fuel, and industrial liquids belong in 28.29.91, but machines for filtering and purifying food and beverages specifically — such as grape must in a winery — are excluded from this code and fall under 28.93.00. The food and beverage category takes precedence when the filter is designed specifically for a product that is drunk or eaten.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.29.91— Fabbricazione di apparecchi per depurare e filtrare liquidi e gas per uso non domestico(diviso in più codici)