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 e apparecchiature n.c.a.
- 28.2Fabbricazione di altre macchine di impiego generale
- 28.29Fabbricazione di altre macchine di impiego generale n.c.a.
- 28.29.20Fabbricazione di impianti di distillazione o rettificazione per raffinerie di petrolio e industrie chimiche
Description
- manufacture of distilling or rectifying plant for petroleum refineries and chemical industries
- manufacture of parts and accessories of the aforementioned machinery
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 28.29:
- manufacture of gaskets of vulcanised rubber, see 22.12
- manufacture of sensitive (laboratory-type) balances, see 26.51
- manufacture of domestic refrigerating or freezing equipment, see 27.51
- manufacture of domestic fans, see 27.51
- manufacture of electrical welding and soldering equipment, see 27.90
- manufacture of agricultural or horticultural spraying appliances, see 28.30
- manufacture of metal or glass rolling machinery and cylinders thereof, see 28.91, 28.99
- manufacture of dryers for agricultural products, see 28.93
- manufacture of machinery for filtering or purifying food and beverages, see 28.93
- manufacture of cream separators, see 28.93
- manufacture of commercial clothes/tumble dryers, see 28.94
- manufacture of printing machinery for printing textile materials, see 28.94
- manufacture of laundry and ironing machinery, see 28.94
- manufacture of centrifuges, of a kind used in laboratories, see 32.50
- repair and maintenance of commercial-type general-purpose machinery, see 33.12
Frequently asked questions
We build distillation columns for chemical plants — does this code apply, or should we look at machinery for beverages?
Usually 28.29.20, if the plant is destined for oil refineries or chemical industries. The industry served is what counts. Distilling or rectifying equipment intended for the beverage industry has a different classification and follows food and beverage machinery under 28.93.00.
We also manufacture parts and spare parts for distillation columns — do they fall under the same code or are they classified separately?
Yes, they remain here. The category includes the manufacture of parts and accessories for distilling and rectifying plant for the petroleum and chemical industries. If, however, the predominant activity shifts to filtering or purifying liquids and gases, then the relevant code is 28.29.91.
Our chemical plant also includes cooling towers and gas generators — do these components follow the distillation code or do they have their own code?
They have their own code. Cooling towers for water recirculation and gas generators are not distillation plant: they fall under the residual general-purpose machinery category at 28.29.99. Code 28.29.20 covers the column that distils or rectifies for refineries and chemical plants. The boundary is defined by each individual piece of equipment's function, not the overall plant it ends up in.
We build bespoke distillation plants but also sell process filters separately — which code do we use for the filters?
Usually a different code. The distillation or rectifying column stays under 28.29.20, but equipment that filters and purifies liquids or gases follows its own dedicated category, 28.29.91. When filters become a product sold independently, it makes sense to classify them under the filtration code rather than the distillation one.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.29.20— Fabbricazione di macchine e apparecchi per le industrie chimiche, petrolchimiche e petrolifere (incluse parti e accessori)(corrispondenza diretta)