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.
- 28.1Fabbricazione di macchine di impiego generale
- 28.15.00Fabbricazione di cuscinetti, ingranaggi e organi di trasmissione
Description
- manufacture of ball and roller bearings, and parts thereof
- manufacture of mechanical power transmission equipment, e.g.:
- transmission shafts, including camshafts, crankshafts and cranks
- bearing housings and plain shaft bearings
- manufacture of gears, gearing and gearboxes and other speed changers
- manufacture of clutches and shaft couplings
- manufacture of flywheels and pulleys
- manufacture of articulated link chain
- manufacture of power transmission chain
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 28.15:
- manufacture of other chain, see 25.93
- manufacture of hydraulic transmission equipment, see 28.12
- manufacture of hydrostatic transmission equipment, see 28.12
- manufacture of clutches for motor vehicles, see 29.31
- manufacture of gears, gearboxes and parts thereof for motor vehicles, see 29.32
- manufacture of sub-assemblies of power transmission equipment which are suitable for use solely or principally with motor vehicles or aircraft, see divisions 29, 30
Frequently asked questions
I manufacture ball bearings, gears, and gearboxes — is the code 28.15.00?
Yes. 28.15.00 covers ball and roller bearings, gears, gearboxes, transmission shafts, clutches, pulleys, and transmission chains. This is mechanical power transmission. If power is transmitted via pressurised fluid instead, the code is 28.12.00.
I make camshafts and crankshafts for engines — is that 28.15.00 or the engine code?
Usually 28.15.00: transmission shafts, including camshafts and crankshafts, are listed among driving elements. Internal engine-specific parts such as pistons and piston rings fall instead under 28.11.10. A driving element stays here.
In my workshop I recondition worn gears and gearboxes more than I build new ones — is that 28.15.00 or a repair code?
Usually not, if reconditioning and repair is the main activity. 28.15.00 is the manufacture of new bearings, gears, and driving elements. The repair of gears and driving elements on behalf of customers falls under 33.12.10. The balance between making new parts and restoring worn ones indicates the correct code.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: