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.
- 28.99.93Fabbricazione di apparecchiature per l'allineamento e il bilanciamento delle ruote e altre apparecchiature per il bilanciamento
Description
- manufacture of tyre alignment and balancing equipment; balancing equipment (except wheel balancing)
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 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?
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.99.93— Fabbricazione di apparecchiature per l'allineamento e il bilanciamento delle ruote; altre apparecchiature per il bilanciamento(corrispondenza diretta)