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.
- 28.9Fabbricazione di altre macchine per impieghi speciali
- 28.99Fabbricazione di altre macchine per impieghi speciali n.c.a.
- 28.99.9Fabbricazione di altre macchine varie per impieghi speciali n.c.a.
- 28.99.91Fabbricazione di apparecchiature per il lancio di aeromobili, catapulte per portaerei e relative attrezzature
Description
- manufacture of aircraft launching gear, aircraft carrier catapults and related equipment
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 28.99:
- manufacture of moulding boxes and moulds (except ingot moulds), see 25.63
- manufacture of household appliances, see 27.5
- manufacture of domestic washing and drying machines, see 27.51
- manufacture of mechanical manipulators and industrial robots specifically designed for lifting, handling, loading or unloading, see 28.22
- manufacture of photocopy machines, etc., see 28.23
- manufacture of machinery or equipment to work hard rubber, hard plastics or cold glass, see 28.42
- manufacture of ingot moulds, see 28.91
- manufacture of dryers for agricultural products, see 28.93
- manufacture of laundry machinery, e.g. dry-cleaning machines, see 28.94
- manufacture of machines for additive manufacturing, see 28.97
- manufacture of gymnasium, fitness centre or athletic equipment, see 32.30
- repair and maintenance of other special-purpose machinery of division 28, see 33.12
Frequently asked questions
I manufacture catapults and launching systems for aircraft carriers — do they go here or under military vehicles?
Yes. Aircraft launching equipment and aircraft-carrier catapults have their own code within this special-purpose machinery class. The military vessel itself belongs under 30.13.00; you manufacture the launching equipment, not the hull.
Launching systems and ground-support equipment for aircraft — do they still fall under this code if they serve the civil sector?
Usually yes, if we are talking about aircraft launching equipment and related gear. If, however, you manufacture the aircraft itself or its components, the relevant code is aircraft manufacturing, 30.31.00.
I work in defence and manufacture the launch system for military drones, while another company makes the drone itself — do I need the military aircraft code?
No, the launch system is not the aircraft. Aircraft launching equipment has this code, even when it serves the defence sector. The drone or military aircraft itself falls under 30.32.00. What decides is what leaves your factory — the equipment or the aircraft.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.99.91— Fabbricazione di apparecchiature per il lancio di aeromobili, catapulte per portaerei e apparecchiature simili(corrispondenza diretta)