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
- 28.12.00Fabbricazione di apparecchiature fluidodinamiche
Description
- manufacture of hydraulic and pneumatic power engines and motors, cylinders and valves
- manufacture of hydraulic fluid power systems
- manufacture of hydraulic transmission equipment
- manufacture of hydrostatic transmission equipment
- manufacture of hydraulic fluid power pumps
- manufacture of valves for hydraulic or pneumatic transmission and air preparation equipment for use in pneumatic systems
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 28.12:
- manufacture of hydraulic or pneumatic tubes, pipes and hoses of rubber, see 22.12
- manufacture of hydraulic or pneumatic tubes, pipes and hoses of plastic, see 22.21
- manufacture of compressors, see 28.13
- manufacture of pumps other than hydraulic fluid power pumps, see 28.13
- manufacture of valves for non-fluid power applications, see 28.14
- manufacture of mechanical power transmission equipment, see 28.15
Frequently asked questions
I manufacture hydraulic cylinders and valves for hydraulic systems — is that 28.12.00 or the pump code?
Yes, 28.12.00 is the fluid power code: hydraulic and pneumatic cylinders, valves and motors, fluid power systems, and hydraulic power pumps all belong here. If you manufacture general-purpose pumps and compressors not related to hydraulic power transmission, use 28.13.00.
I make valves, but for plumbing and sanitary installations, not for power transmission — is that 28.12.00 or 28.14.00?
In that case, 28.14.00. The valves in 28.12.00 serve hydraulic and pneumatic power transmission. Industrial, sanitary, and radiator valves not related to fluid power transmission fall under 28.14.00. The intended fluid power use determines the code.
I make hydraulic power units and cylinders, but most of my work is repairing and overhauling them for businesses — is that 28.12.00 or a repair code?
Usually not, if repair is the predominant activity. 28.12.00 is the manufacture of fluid power equipment. The repair and maintenance of fluid power equipment on behalf of customers is listed under 33.12.10. What matters is which activity generates most of your revenue.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.12.00— Fabbricazione di apparecchiature fluidodinamiche(corrispondenza diretta)