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
- 28.23.00Fabbricazione di macchine e attrezzature per ufficio, esclusi computer e unità periferiche
Description
- manufacture of calculating machines
- manufacture of cash registers
- manufacture of calculators
- manufacture of postage meters, mail handling machines (envelope stuffing, sealing and addressing machinery; opening, sorting, scanning)
- manufacture of typewriters and stenography machines
- manufacture of office-type binding equipment (i.e. plastic or tape binding)
- manufacture of coin sorting, coin counting and coin wrapping machines
- manufacture of pencil sharpening machines
- manufacture of stapling machines
- manufacture of voting machines
- manufacture of tape dispensers
- manufacture of hole punches
- manufacture of photocopy machines
- manufacture of blackboards; whiteboards and marker boards with writing or drawing surfaces
- manufacture of dictating machines
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 28.23:
- manufacture of pencil sharpeners, see 25.61
- manufacture of computers and peripheral equipment, see 26.20
- manufacture of automatic goods, including beverages, vending machines, see 28.29
- repair and maintenance of cash registers, photocopy machines, calculators (electronic or not), typewriters, see 33.12
Frequently asked questions
I manufacture cash registers and photocopiers — is the code 28.23.00 or the computer one?
Yes, cash registers, photocopiers, calculators, franking machines, and other office machines fall under 28.23.00, which explicitly excludes computers. If you manufacture computers or peripheral units such as printers and scanners, the correct code is 26.20.00.
I service and repair office photocopiers — I don't manufacture them. Is that 28.23.00 or a repair code?
No, if you only repair. 28.23.00 is the manufacture of office machines. The repair and maintenance of office machines and equipment on behalf of customers falls under 33.12.51. Manufacturing the machine is one thing; repairing it is another.
I manufacture automatic vending machines for snacks and drinks — do they fall under 28.23.00 with office machines?
No. Automatic vending machines have their own code, 28.29.10, alongside weighing scales. 28.23.00 covers office machines such as photocopiers, cash registers, franking machines, and coin-counting and coin-wrapping machines. Vending machines that dispense products belong to the other code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.23.09— Fabbricazione di macchine ed altre attrezzature per ufficio (esclusi computer e periferiche)(corrispondenza diretta)