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.
- 28.9Fabbricazione di altre macchine per impieghi speciali
- 28.99Fabbricazione di altre macchine per impieghi speciali n.c.a.
- 28.99.9Fabbricazione di altre macchine varie per impieghi speciali n.c.a.
- 28.99.92Fabbricazione di giostre, altalene e altre attrazioni di divertimento
Description
- manufacture of:
- roundabouts
- swings
- shooting galleries
- other fairground amusements
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 28.99:
- manufacture of moulding boxes and moulds (except ingot moulds), see 25.63
- manufacture of household appliances, see 27.5
- manufacture of domestic washing and drying machines, see 27.51
- manufacture of mechanical manipulators and industrial robots specifically designed for lifting, handling, loading or unloading, see 28.22
- manufacture of photocopy machines, etc., see 28.23
- manufacture of machinery or equipment to work hard rubber, hard plastics or cold glass, see 28.42
- manufacture of ingot moulds, see 28.91
- manufacture of dryers for agricultural products, see 28.93
- manufacture of laundry machinery, e.g. dry-cleaning machines, see 28.94
- manufacture of machines for additive manufacturing, see 28.97
- manufacture of gymnasium, fitness centre or athletic equipment, see 32.30
- repair and maintenance of other special-purpose machinery of division 28, see 33.12
Frequently asked questions
I manufacture rides and attractions for amusement parks — which ATECO code do I register?
Yes, this is the right one. It covers roundabouts, swings, shooting-gallery booths, and other fairground attractions. The code applies to manufacturers, not to operators or companies that hire out rides for travelling fairs.
I manufacture games and structures for outdoor playgrounds — is it the same code as fairground rides?
Usually yes, if they are amusement attractions such as rides or swings. When you manufacture highly specialised machines or equipment outside the amusement-ride world, however, it is worth checking the residual code 28.99.99.
I manufacture bowling lanes with automatic pin-setting mechanisms — do they fall under the same code as amusement rides?
No, automatic bowling equipment has a different classification. Equipment for automatic bowling lanes — such as pin-setting machines — is listed under the residual special-purpose machinery code 28.99.99. Code 28.99.92 is reserved for genuine roundabouts, swings, and fairground attractions.
I manufacture rides and then go to amusement parks at the start of the season to install and service them — does the servicing work fall under this code?
No, manufacturing and servicing are distinct activities. Fabricating the attraction stays under this code, but repairing and maintaining already-installed rides is a separate matter and falls under special-purpose machinery maintenance, 33.12.99. Operating the attraction for the public does not fall under manufacturing in any case.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.99.92— Fabbricazione di giostre, altalene ed altre attrezzature per parchi di divertimento(corrispondenza diretta)