ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.25.00— Fabbricazione di apparecchiature di climatizzazione per uso non domestico(rimappatura complessa)
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 ED APPARECCHIATURE N.C.A.
- 28.2FABBRICAZIONE DI ALTRE MACCHINE DI IMPIEGO GENERALE
- 28.25Fabbricazione di attrezzature di uso non domestico per la refrigerazione e la ventilazione
- 28.25.00Fabbricazione di attrezzature di uso non domestico per la refrigerazione e la ventilazione; fabbricazione di condizionatori domestici fissi
Frequently asked questions
I manufacture industrial air-conditioning units and refrigeration systems — is the code 28.25.00 or the one for household appliances?
Yes, code 28.25.00 covers non-domestic air-conditioning equipment, non-domestic refrigerating and freezing equipment, industrial fans, and heat exchangers. It excludes air-conditioning units for motor vehicles. Domestic refrigerators and air conditioners are household appliances and fall under 27.51.00.
I manufacture heat pumps — do they fall under 28.25.00 or under heating boilers?
It depends on the type. Reversible heat pumps with a motorised fan that vary both the temperature and humidity of the air belong in 28.25.00. Non-reversible heat pumps used solely for space heating or hot-water production go with boilers under 28.21.20. Reversibility and air conditioning are the deciding factors.
My company builds a few refrigeration units but mostly services and maintains refrigeration systems in supermarkets — does 28.25.00 apply, or is there a maintenance code?
Usually not, if maintenance is the predominant activity. Code 28.25.00 is for manufacturing industrial climate-control and refrigeration equipment. Repair and maintenance of industrial refrigeration systems and air-purification equipment falls under 33.12.40. What matters is where most of the work lies — building the system or keeping it running.