Tax Democracy

ATECO code 28.22.02

Manufacture of cranes, winches, hand and power-operated hoists, transporter trucks, fork-lift trucks and turntables

FABBRICAZIONE DI GRU, ARGANI, VERRICELLI A MANO E A MOTORE, CARRELLI TRASBORDATORI, CARRELLI ELEVATORI E PIATTAFORME GIREVOLI

ATECO code28.22.02

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 28.22.09Fabbricazione di altri apparecchi di sollevamento e movimentazione(unito da più codici)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 28FABBRICAZIONE DI MACCHINARI ED APPARECCHIATURE N.C.A.
  • 28.2FABBRICAZIONE DI ALTRE MACCHINE DI IMPIEGO GENERALE
  • 28.22.0Fabbricazione di macchine e apparecchi di sollevamento e movimentazione
  • 28.22.02Fabbricazione di gru, argani, verricelli a mano e a motore, carrelli trasbordatori, carrelli elevatori e piattaforme girevoli

Frequently asked questions

I manufacture cranes, winches, and conveyor belts — is the code 28.22.09 or the lifts one?
Yes, cranes, derricks, winches, hoists, conveyor belts, fork-lift trucks, and other lifting and handling equipment fall under 28.22.09. Lifts, escalators, and stairlifts for people have the sister code 28.22.01. Goods handling here, passenger transport there.
I make robotised fork-lift trucks and warehouse robots — is that 28.22.09 or a robotics code?
Go with 28.22.09: mechanical manipulators and industrial robots designed for lifting, loading, and unloading — including driverless fork-lift trucks — are listed here. This is lifting and handling. If the robots are intended for metalworking, you move to machine tools such as those under 28.42.00.
In my workshop I repair and overhaul customers' cranes and fork-lift trucks more than I build new ones — is that 28.22.09 or a repair code?
Usually not, if repair predominates. 28.22.09 is the manufacture of new cranes, winches, and fork-lift trucks. The repair and maintenance of lifting and handling equipment, including fork-lift trucks, falls under 33.12.30. The balance between building and repairing indicates the primary code.

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