Tax Democracy

ATECO code 28.99.93

Manufacture of wheel alignment and balancing equipment; other balancing equipment

FABBRICAZIONE DI APPARECCHIATURE PER L'ALLINEAMENTO E IL BILANCIAMENTO DELLE RUOTE; ALTRE APPARECCHIATURE PER IL BILANCIAMENTO

ATECO code28.99.93

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 28.99.93Fabbricazione di apparecchiature per l'allineamento e il bilanciamento delle ruote e altre apparecchiature per il bilanciamento(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 28FABBRICAZIONE DI MACCHINARI ED APPARECCHIATURE N.C.A.
  • 28.9FABBRICAZIONE DI ALTRE MACCHINE PER IMPIEGHI SPECIALI
  • 28.99Fabbricazione di macchine per impieghi speciali n.c.a. (incluse parti e accessori)
  • 28.99.9Fabbricazione di altre macchine per impieghi speciali n.c.a. (incluse parti e accessori)
  • 28.99.93Fabbricazione di apparecchiature per l'allineamento e il bilanciamento delle ruote; altre apparecchiature per il bilanciamento

Frequently asked questions

I manufacture wheel balancers and alignment machines for garages — what is the ATECO code for the manufacturer?
Yes, this is it. It covers manufacturers of equipment for wheel tracking, alignment, and tyre balancing, including balancing equipment in general. It applies to the machine builder, not to the tyre fitter who uses it.
I make more generic workshop machinery for auto repair — does it go under this code or somewhere else?
Only if it is alignment or balancing equipment. For other special-purpose workshop machines with no dedicated heading, use the residual 28.99.99; businesses that repair this type of equipment fall under 33.12.99.
Alongside balancers I also produce wheels and rims for cars — do those stay under this code?
No. The wheel itself is a vehicle component. This code covers the machine that balances and aligns the tyre; rims, wheels, and other parts fitted to the vehicle fall under automotive parts, 29.32.00. The distinction is between the workshop tool and the part that ends up on the vehicle.

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