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.
- 28.2Fabbricazione di altre macchine di impiego generale
- 28.29Fabbricazione di altre macchine di impiego generale n.c.a.
- 28.29.9Fabbricazione di altre macchine varie di impiego generale
- 28.29.92Fabbricazione di livelle, metri doppi a nastro e utensili simili, strumenti di precisione per meccanica
Description
- manufacture of levels, tape measures and similar hand tools, machinist's precision tools (except optical ones)
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
I manufacture spirit levels, tape measures, and calipers for workshops — does this code apply, or the one for weighing machines?
Yes, spirit levels, tape measures, and similar tools, along with precision instruments for mechanics, belong in 28.29.92. The category does, however, exclude optical instruments. If what you make is used for weighing rather than measuring lengths or levels, the correct code is 28.29.10.
My precision measuring instruments for mechanics are optical — do they still fall under this code?
No. Category 28.29.92 covers precision instruments for mechanics but expressly excludes optical ones. Optical measuring instruments fall outside division 28 and are classified under measuring instrument manufacturing. Spirit levels, tape measures, and manual precision tools remain here.
I also make small motor-driven precision hand tools, such as portable sanders — same code?
No, those with a motor move to a different category. Sanders, drills, and other portable tools with an electric, pneumatic, or hydraulic motor fall under 28.24.00. Code 28.29.92 covers measuring instruments and manual precision tools — such as spirit levels, tape measures, and calipers — without their own motor.
I manufacture vices, workholding devices, and dividing heads for machine shops — do they belong here alongside precision instruments?
Usually not. Workholding devices, dividing heads, and machine tool accessories follow the machine and belong under 28.42.00. Code 28.29.92 covers instruments used to measure lengths and levels, not devices that clamp or position a workpiece on the machine.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.29.93— Fabbricazione di livelle, metri doppi a nastro e utensili simili, strumenti di precisione per meccanica (esclusi quelli ottici)(corrispondenza diretta)