ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.29.20— Fabbricazione di impianti di distillazione o rettificazione per raffinerie di petrolio e industrie chimiche(corrispondenza diretta)
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 ED 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 macchine e apparecchi per le industrie chimiche, petrolchimiche e petrolifere (incluse parti e accessori)
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.