ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.21.20— Fabbricazione di caldaie e apparecchiature fisse per il riscaldamento domestico(unito da 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
- 28.21Fabbricazione di forni, bruciatori e sistemi di riscaldamento
- 28.21.2Fabbricazione di sistemi di riscaldamento
- 28.21.21Fabbricazione di caldaie per riscaldamento
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.