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
- 28.25.00Fabbricazione di apparecchiature di climatizzazione per uso non domestico
Description
- manufacture of non-domestic refrigerating or freezing equipment
- manufacture of air-conditioning machines, except for motor vehicles
- manufacture of non-domestic fans
- manufacture of heat exchange units
- manufacture of machinery for liquefying air or other gas
- manufacture of attic ventilation fans (e.g. gable fans, roof ventilators)
- manufacture of evaporators and condensers for non-domestic refrigerators
- manufacture of reversible heat pumps that have a motorised fan and devices for changing both the air temperature and humidity
- manufacture of pool heaters for non-domestic use
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 28.25:
- manufacture of domestic refrigerating or freezing equipment, see 27.51
- manufacture of domestic fans, see 27.51
- manufacture of household cooling equipment, see 28.21
- manufacture of air-conditioning machines for motor vehicles, see 29.32
Frequently asked questions
I manufacture industrial air-conditioning units and refrigeration systems — is the code 28.25.00 or the one for household appliances?
Yes, code 28.25.00 covers non-domestic air-conditioning equipment, non-domestic refrigerating and freezing equipment, industrial fans, and heat exchangers. It excludes air-conditioning units for motor vehicles. Domestic refrigerators and air conditioners are household appliances and fall under 27.51.00.
I manufacture heat pumps — do they fall under 28.25.00 or under heating boilers?
It depends on the type. Reversible heat pumps with a motorised fan that vary both the temperature and humidity of the air belong in 28.25.00. Non-reversible heat pumps used solely for space heating or hot-water production go with boilers under 28.21.20. Reversibility and air conditioning are the deciding factors.
My company builds a few refrigeration units but mostly services and maintains refrigeration systems in supermarkets — does 28.25.00 apply, or is there a maintenance code?
Usually not, if maintenance is the predominant activity. Code 28.25.00 is for manufacturing industrial climate-control and refrigeration equipment. Repair and maintenance of industrial refrigeration systems and air-purification equipment falls under 33.12.40. What matters is where most of the work lies — building the system or keeping it running.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.25.00— Fabbricazione di attrezzature di uso non domestico per la refrigerazione e la ventilazione; fabbricazione di condizionatori domestici fissi(rimappatura complessa)