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 e apparecchiature n.c.a.
- 28.2Fabbricazione di altre macchine di impiego generale
- 28.22.0Fabbricazione di apparecchi di sollevamento e movimentazione
- 28.22.01Fabbricazione di ascensori, scale mobili e tappeti mobili
Description
- manufacture of lifts, escalators and moving walkways
- manufacture of stairlifts
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 28.22:
- manufacture of machinery for vertical farming, see 28.30
- manufacture of continuous-action elevators and conveyors for underground use, see 28.92
- manufacture of mechanical shovels, excavators and shovel loaders, see 28.92
- manufacture of industrial robots for multiple uses, see 28.99
- manufacture of crane-lorries, floating cranes and railway cranes, see 29.10, 30.11, 30.20
- installation of lifts and elevators, see 43.24
- repair and maintenance of lifting and handling equipment, see 33.12
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.22.01— Fabbricazione di ascensori, montacarichi e scale mobili(diviso in più codici)