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.
- 28.9Fabbricazione di altre macchine per impieghi speciali
- 28.92.00Fabbricazione di macchine da miniera, cava e cantiere
Description
- manufacture of continuous-action elevators and conveyors for goods and materials for underground use
- manufacture of boring, cutting or sinking machinery for boring earth or extracting minerals or ores, or of coal or rock cutters and tunnelling machinery
- manufacture of machinery for treating minerals by screening, sorting, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form
- manufacture of concrete and mortar mixers
- manufacture of earth-moving machinery:
- bulldozers, angledozers, graders, scrapers, levellers, mechanical shovels, shovel loaders, etc.
- manufacture of piledrivers and pile extractors, mortar spreaders, bitumen spreaders, concrete surfacing machinery, etc.
- manufacture of machines for mixing mineral substances with bitumen
- manufacture of track-laying excavators
- manufacture of bulldozer and angledozer blades
- manufacture of off-road dumper trucks
- manufacture of snowploughs and snowblowers
- 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 28.92:
- manufacture of lifting and handling equipment, see 28.22
- manufacture of tractors, see 28.30, 29.10
- manufacture of machine tools for working stone, including machines for splitting or clearing stone, see 28.42
- manufacture of concrete mixer lorries, see 29.20
- repair and maintenance of mining, quarrying and construction, see 33.12
Frequently asked questions
We manufacture excavators, bulldozers and concrete mixers for construction sites: does it all fall under this code?
Yes. Tracked excavators, bulldozers, mechanical shovels, concrete mixers, pile drivers and off-road dumper trucks all fall under 28.92.00, together with mining and quarrying machinery. Take care not to confuse tracked excavators with tracked agricultural tractors, which go under 28.30.10.
We manufacture machines for crushing and screening minerals: this code or the food-processing machinery one?
Usually 28.92.00, if the machines process minerals, earth, rock or mineral substances by screening, crushing and grinding. The key is the raw mineral material. If instead the machines grind and sort food products such as grain and seeds, the reference is 28.93.00.
We also manufacture snowploughs and snow blowers alongside our construction machinery: do they fall under the same code?
Yes, they stay here. Snowploughs and snow blowers are explicitly listed under 28.92.00, alongside excavators, bulldozers and construction equipment. If instead the machine is a small walk-behind snow blower intended for grounds maintenance and path clearing, the classification is closer to grounds-maintenance machinery at 28.30.91.
Our machines produce bricks, tiles and ceramic pipes from clay: do they fall here with quarrying machinery?
No. Code 28.92.00 processes raw mineral material, but machines that form bricks, tiles, pipes and shaped ceramic bodies are special-purpose machinery and go under 28.99.99. The quarry extracts and crushes the raw material; manufacturing the ceramic product is a separate stage.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: