ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.23.00— Fabbricazione di macchine e attrezzature per ufficio, esclusi computer e unità periferiche(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
- 28.23.0Fabbricazione di macchine ed attrezzature per ufficio (esclusi computer e unità periferiche)
- 28.23.09Fabbricazione di macchine ed altre attrezzature per ufficio (esclusi computer e periferiche)
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.