ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.21.10— Fabbricazione di forni(corrispondenza diretta)
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 ED APPARECCHIATURE N.C.A.
- 28.2FABBRICAZIONE DI ALTRE MACCHINE DI IMPIEGO GENERALE
- 28.21Fabbricazione di forni, bruciatori e sistemi di riscaldamento
- 28.21.10Fabbricazione di forni, fornaci e bruciatori
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.