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.
- 28.2Fabbricazione di altre macchine di impiego generale
- 28.21Fabbricazione di forni, caldaie e apparecchiature fisse per il riscaldamento domestico
- 28.21.20Fabbricazione di caldaie e apparecchiature fisse per il riscaldamento domestico
Description
- manufacture of central heating boilers, solar water heaters and similar equipment
- manufacture of household cooling and ventilation equipment
- manufacture of generally non-reversible heat pumps (only working in one direction), mainly used for space heating or for domestic hot water supply
- manufacture of pool heaters for domestic use
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 28.21:
- manufacture of radiators for central heating, non-electrically heated, see 25.21
- manufacture of electric ovens for domestic use, see 27.51
- manufacture of table, floor, wall, window, ceiling or roof fans, see 27.51
- manufacture of dryers for agricultural products, see 28.93
- manufacture of baking ovens, see 28.93
- manufacture of dryers for wood, paper pulp, paper or paperboard, see 28.99
- manufacture of medical, surgical or laboratory sterilisers, see 32.50
- manufacture of dental laboratory furnaces, see 32.50
- repair and maintenance of industrial process furnaces, see 33.12
Frequently asked questions
I manufacture central-heating boilers and heat pumps for residential use — is the code 28.21.20?
Yes, if these are fixed domestic heating appliances. Central-heating boilers, solar water heaters, and non-reversible heat pumps for space heating or hot water production fall under 28.21.20. Reversible heat pumps that adjust both air temperature and humidity belong instead to air-conditioning equipment, under 28.25.00.
I only install boilers and air conditioners in homes — I don't manufacture them. Is that 28.21.20 or a construction code?
No, if the activity is installation. 28.21.20 is the manufacture of boilers and fixed heating appliances. The installation of plumbing, heating, and air-conditioning systems in buildings is construction work and falls within division 43. You either manufacture the boiler or fit it in the customer's home — in the latter case the code is not 28.21.20.
I make solar thermal water heaters and solar thermal panels for homes — is that 28.21.20 or the photovoltaic panel code?
For solar thermal water heaters it's 28.21.20: solar-energy water heaters for domestic use are listed here because their purpose is heating water. Photovoltaic panels are a different product — they generate electricity — and follow electronic components under 26.11.00. Solar that heats water goes here; solar that generates electricity goes there.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: