ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.99.92— Fabbricazione di giostre, altalene e altre attrazioni di divertimento(corrispondenza diretta)
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.
- 28.9FABBRICAZIONE DI ALTRE MACCHINE PER IMPIEGHI SPECIALI
- 28.99Fabbricazione di macchine per impieghi speciali n.c.a. (incluse parti e accessori)
- 28.99.9Fabbricazione di altre macchine per impieghi speciali n.c.a. (incluse parti e accessori)
- 28.99.92Fabbricazione di giostre, altalene ed altre attrezzature per parchi di divertimento
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.