C-28 ATECO Code Manufacture of Machinery and Equipment n.e.c.
Division 28 covers the manufacture of machinery and equipment not classified elsewhere: engines and turbines, pumps and compressors, valves, bearings and gears, industrial furnaces and boilers, lifts and hoists. These are largely craft activities, requiring enrolment in the INPS artisans' scheme as well as the Chamber of Commerce. Under the flat-rate regime the profitability coefficient is 67%, so the substitute tax is calculated on 67% of revenue.
- ATECO 2025 codes
- 43
- Flat-rate eligible
- 43 of 43
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
28.11.10Manufacture of engines, except aircraft, vehicle and cycle enginesFlat-rate67%28.11.20Manufacture of turbinesFlat-rate67%28.12.00Manufacture of fluid power equipmentFlat-rate67%28.13.00Manufacture of other pumps and compressorsFlat-rate67%28.14.00Manufacture of other taps and valvesFlat-rate67%28.15.00Manufacture of bearings, gears and driving elementsFlat-rate67%28.21.10Manufacture of ovens and furnacesFlat-rate67%28.21.20Manufacture of boilers and fixed heating equipment for domestic useFlat-rate67%28.22.01Manufacture of lifts, escalators and moving walkwaysFlat-rate67%28.22.09Manufacture of other lifting and handling equipmentFlat-rate67%28.23.00Manufacture of office machinery and equipment, except computers and peripheral equipmentFlat-rate67%28.24.00Manufacture of power-driven hand toolsFlat-rate67%28.25.00Manufacture of non-domestic cooling and ventilation equipmentFlat-rate67%28.29.10Manufacture of weighing machinery and automatic vending machinesFlat-rate67%28.29.20Manufacture of distilling or rectifying plant for petroleum refineries and chemical industriesFlat-rate67%28.29.30Manufacture of machinery for filling, closing, sealing and packagingFlat-rate67%28.29.41Manufacture of floor, surface and environment cleaning machinery for non-domestic useFlat-rate67%28.29.49Manufacture of other cleaning machinery for non-domestic useFlat-rate67%28.29.91Manufacture of machinery for filtering and purifying liquidsFlat-rate67%28.29.92Manufacture of spirit levels, folding rulers and similar tools, and precision instruments for mechanical useFlat-rate67%28.29.99Manufacture of other miscellaneous general-purpose machinery n.e.c.Flat-rate67%28.30.10Manufacture of tractors for agriculture and forestryFlat-rate67%28.30.91Manufacture of machinery for gardening and grounds maintenanceFlat-rate67%28.30.99Manufacture of other agricultural and forestry machinery n.e.c.Flat-rate67%28.41.00Manufacture of metal forming machinery and other machine tools for metal workingFlat-rate67%28.42.00Manufacture of other machine toolsFlat-rate67%28.91.00Manufacture of machinery for metallurgyFlat-rate67%28.92.00Manufacture of machinery for mining, quarrying and constructionFlat-rate67%28.93.00Manufacture of machinery for food, beverage and tobacco processingFlat-rate67%28.94.10Manufacture of textile machineryFlat-rate67%28.94.20Manufacture of machinery for leather and hide processingFlat-rate67%28.94.30Manufacture of machinery for laundry and dry-cleaningFlat-rate67%28.95.00Manufacture of machinery for paper and paperboard productionFlat-rate67%28.96.00Manufacture of plastics and rubber machineryFlat-rate67%28.97.01Manufacture of additive manufacturing machinery for metal material depositionFlat-rate67%28.97.02Manufacture of additive manufacturing machinery for plastics or rubber depositionFlat-rate67%28.97.09Manufacture of additive manufacturing machinery n.e.c.Flat-rate67%28.99.10Manufacture of printing and bookbinding machineryFlat-rate67%28.99.20Manufacture of multi-purpose industrial robots for special applicationsFlat-rate67%28.99.91Manufacture of aircraft launching gear, catapults for aircraft carriers and related equipmentFlat-rate67%28.99.92Manufacture of roundabouts, swings and other fairground amusement equipmentFlat-rate67%28.99.93Manufacture of wheel alignment and balancing equipment and other balancing machineryFlat-rate67%28.99.99Manufacture of all other miscellaneous special-purpose machinery n.e.c.Flat-rate67%
Frequently asked questions
What is the profitability coefficient for machinery manufacture in the flat-rate regime?
Division 28 codes fall under the 'other economic activities' group, with a coefficient of 67%. On €50,000 of revenue the taxable base is therefore €33,500, on which you pay the 15% substitute tax (5% in the first five years if you meet the start-up requirements). The remaining 33% is recognised as a flat-rate cost allowance regardless of your actual expenses. You can see the effect on your situation with the simulator: calculate your taxes.
Does someone who manufactures machinery need to enrol in the INPS artisans' scheme?
Yes. Anyone who produces, processes or repairs goods manually and professionally is a craftsperson and must register with the craft business register at the Chamber of Commerce and enrol in the INPS artisans' scheme. Contributions are partly fixed (on the minimum income threshold, around €4,500 per year) and partly percentage-based at 24% on the income exceeding the threshold. Under the flat-rate regime you can apply for a 35% reduction on contributions.
Can I use a division 28 code for the repair and installation of machinery as well?
Manufacture and repair/installation are distinct activities. The repair and maintenance of machinery falls under code 33, and the installation of industrial machinery under 33.20. If you carry out both production and after-sales service you can register multiple ATECO codes, indicating the main activity as the primary one. The profitability coefficient remains 67% for both division 28 and division 33, so the flat-rate tax treatment does not change.