ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.22.01— Fabbricazione di ascensori, scale mobili e tappeti mobili(diviso in più codici)
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 ED APPARECCHIATURE N.C.A.
- 28.2FABBRICAZIONE DI ALTRE MACCHINE DI IMPIEGO GENERALE
- 28.22.0Fabbricazione di macchine e apparecchi di sollevamento e movimentazione
- 28.22.01Fabbricazione di ascensori, montacarichi e scale mobili
Frequently asked questions
I manufacture lifts and stairlifts — is the code 28.22.01 or the installation one?
Yes, the manufacture of lifts, escalators, moving walkways, and stairlifts falls under 28.22.01. This applies only if you build the equipment. The installation, repair, and maintenance of lifts and escalators in buildings is construction work in division 43 and has a different code. If you make cranes and conveyors instead, the code is 28.22.09.
I make goods hoists, not passenger lifts — is that 28.22.01 or 28.22.09?
Usually 28.22.09. 28.22.01 is specific to lifts, escalators, moving walkways, and stairlifts intended for people. Non-domestic goods hoists, cranes, winches, and other lifting and handling equipment fall under 28.22.09.
My company installs lifts on building sites and then carries out periodic inspections — does this work fall under 28.22.01?
No, because you don't manufacture the lift in a factory. 28.22.01 is the manufacture of the equipment. Installing a lift in a building and carrying out periodic inspections is construction installation, with code 43.24.01. Those who manufacture a lift and those who install and maintain it on-site use different codes.