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
- 28.29Fabbricazione di altre macchine di impiego generale n.c.a.
- 28.29.10Fabbricazione di bilance e distributori automatici
Description
- manufacture of weighing machinery (other than sensitive laboratory balances), including weight-operated counting or checking machines (e.g. household and shop scales, platform scales, scales for continuous weighing, weighbridges, weighing machines)
- manufacture of automatic goods vending machines
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 28.29:
- manufacture of gaskets of vulcanised rubber, see 22.12
- manufacture of sensitive (laboratory-type) balances, see 26.51
- manufacture of domestic refrigerating or freezing equipment, see 27.51
- manufacture of domestic fans, see 27.51
- manufacture of electrical welding and soldering equipment, see 27.90
- manufacture of agricultural or horticultural spraying appliances, see 28.30
- manufacture of metal or glass rolling machinery and cylinders thereof, see 28.91, 28.99
- manufacture of dryers for agricultural products, see 28.93
- manufacture of machinery for filtering or purifying food and beverages, see 28.93
- manufacture of cream separators, see 28.93
- manufacture of commercial clothes/tumble dryers, see 28.94
- manufacture of printing machinery for printing textile materials, see 28.94
- manufacture of laundry and ironing machinery, see 28.94
- manufacture of centrifuges, of a kind used in laboratories, see 32.50
- repair and maintenance of commercial-type general-purpose machinery, see 33.12
Frequently asked questions
I make commercial scales and weighbridges — do I fall under this code or under precision laboratory instruments?
Yes, household and commercial scales, weighbridges, platform scales, and industrial weighing machines belong here. The key criterion is the intended use: these are machines for weighing goods. Sensitive or precision laboratory balances are excluded from this code, as are tape measures and spirit levels, which fall under 28.29.92.
I manufacture automatic vending machines for snacks and drinks — is this the right manufacturing code, or should I look elsewhere?
Yes, manufacturers of automatic vending machines (machines for automatic sale and dispensing of goods) belong in 28.29.10, alongside manufacturers of weighing equipment. Be careful not to confuse this with operating or repairing vending machines — this code covers only the manufacture of the machine itself. Machines that dose and package a product on a production line are a different matter and fall under 28.29.30.
I don't manufacture vending machines — I install and repair them for third parties. Does this code still apply?
No, this code only covers manufacturers of the machine. If your activity consists of installing, restocking, and servicing other people's vending machines, you are in the technical-service sector, not manufacturing. Repair and maintenance of this type of machinery follows 33.12.59, while 28.29.10 remains for those who produce them.
My scales are parts-counting machines that count components by weight — do they still belong here or under production-line machinery?
Yes, they still belong in 28.29.10. The category expressly includes parts-counting or checking machines that operate by weight, in addition to scales and weighbridges. What matters is that the operating principle is weighing. If instead the machine fills, doses, and labels a product along the packaging line, the reference code is 28.29.30.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.29.10— Fabbricazione di bilance e di macchine automatiche per la vendita e la distribuzione (incluse parti staccate e accessori)(corrispondenza diretta)