ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.29.91— Fabbricazione di apparecchi per depurare e filtrare liquidi(diviso in più codici)
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 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.
- 28.29.91Fabbricazione di apparecchi per depurare e filtrare liquidi e gas per uso non domestico
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.