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
- 28.21.10Fabbricazione di forni
Description
- manufacture of electrical and other industrial and laboratory furnaces and ovens, including incinerators
- manufacture of furnace burners
- manufacture of mechanical stokers, grates, ash dischargers, etc.
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 industrial furnaces and incinerators — is the code 28.21.10 or the household appliances one?
Yes, industrial and laboratory furnaces and kilns, including incinerators and burners for furnaces, fall under 28.21.10. This is industrial machinery. An electric or microwave oven for domestic cooking is a household appliance and falls under 27.51.00. Industrial use is the deciding factor.
I make heating boilers, not furnaces — is that 28.21.10 or 28.21.20?
In that case, 28.21.20. Within the same group 28.21, code 28.21.10 covers ovens and furnaces, while central-heating boilers and fixed domestic heating equipment have the code 28.21.20. Furnaces and boilers remain separate.
My main activity is servicing and overhauling customers' melting furnaces and kilns, not building them — is that 28.21.10 or a repair code?
Usually not, if maintenance is the predominant activity. 28.21.10 is the manufacture of ovens and furnaces. The repair and maintenance of boilers, ovens, and furnaces for industrial processes is listed under 33.12.20. Building a furnace and repairing one at a customer's plant are two distinct activities with different codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.21.10— Fabbricazione di forni, fornaci e bruciatori(corrispondenza diretta)