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.
- 28.30Fabbricazione di macchine per l'agricoltura e la silvicoltura
- 28.30.9Fabbricazione di altre macchine per l'agricoltura e la silvicoltura
- 28.30.91Fabbricazione di macchine per il giardinaggio e la cura del verde
Description
- manufacture of power-driven pedestrian controlled machinery, e.g.:
- lawnmowers
- brushcutters
- hedge trimmers
- leaf-blowers and vacuums
- engine or battery powered ride-on lawnmowers, e.g. garden tractors, zero-turn lawnmowers etc., including ride-on lawnmowers
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 28.30:
- manufacture of non-power-driven hand tools, of a kind used in agriculture, horticulture or forestry, see 25.63
- manufacture of conveyors for farm use, see 28.22
- manufacture of power-driven hand tools, see 28.24
- manufacture of hand tools, with self-contained electric or non-electric motor or pneumatic drive, e.g. circular or reciprocating saws, chain saws, see 28.24
- manufacture of earth-moving machinery, see 28.92
- manufacture of cream separators, see 28.93
- manufacture of machinery to clean, sort or grade seed, grain or dried leguminous vegetables, see 28.93
- manufacture of road tractors for semi-trailers, see 29.10
- manufacture of trailers or semi-trailers for other than agricultural purposes, see 29.20
Frequently asked questions
I produce lawn mowers, brush cutters and hedge trimmers: this code or the agricultural machinery one?
Yes, lawn mowers, brush cutters, hedge trimmers, leaf blowers and leaf vacuums fall under 28.30.91, together with ride-on and zero-turn lawn tractors. This is grounds maintenance, not productive agriculture. Mowing machines and other implements for cultivation and harvesting go instead under 28.30.99.
My ride-on lawn tractor has a seated operator: is it a grounds-maintenance machine or an agricultural tractor?
It is a grounds-maintenance machine, so 28.30.91. Ride-on and zero-turn mowers are included here even though they carry a seated operator like tractors. The true agricultural and forestry tractor — wheeled or tracked — belongs instead under 28.30.10.
I manufacture walk-behind rotary tillers and motor scythes: do they go here with brush cutters or under agricultural machinery?
No, rotary tillers and motor scythes belong under agricultural machinery at 28.30.99, even though they are walk-behind machines like brush cutters. Code 28.30.91 covers ornamental grounds maintenance — lawn mowers and hedge trimmers. A rotary tiller works cultivated soil, so it follows the agricultural implements category.
My chainsaws and blowers are portable, engine-powered tools: do they fall under grounds-maintenance machinery or under portable power tools?
It depends on the type of machine. Blowers and hedge trimmers designed for grounds maintenance fall under 28.30.91, but chainsaws and strictly portable engine-powered tools — such as general-purpose chain saws — fall under 28.24.00. The grounds-maintenance heading covers machines dedicated to gardening, not every engine-powered tool.