Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 28Fabbricazione di macchinari e apparecchiature n.c.a.
- 28.4Fabbricazione di macchine per la deformazione dei metalli e di altre macchine utensili
- 28.41.00Fabbricazione di macchine per la deformazione dei metalli e di altre macchine utensili per la lavorazione dei metalli
Description
- manufacture of machine tools for working metals, including those using a laser beam, ultrasonic waves, plasma arc, magnetic pulse, etc.
- manufacture of machine tools for turning, drilling, boring, threading or tapping for working metal
- manufacture of machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermet by means of grinding stones, abrasives or polishing products
- manufacture of machining centres and multi-station machines for working metal
- manufacture of machine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing and cutting-off, and of other machine tools working by removing metal or cermets
- manufacture of metal stamping or pressing machine tools
- manufacture of punch presses, hydraulic presses, hydraulic brakes, drop hammers, forging machines, etc.
- manufacture of draw benches, thread rolling machines for working wires
- manufacture of parts and accessories of the aforementioned machinery
- manufacture of filing machines, riveters, sheet metal cutters
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 28.41:
- manufacture of interchangeable tools, see 25.63
- manufacture of electrical welding and soldering machinery and apparatus, see 27.90
- manufacture of machines for additive manufacturing, see 28.97
- repair and maintenance of metal cutting and metal forming machine tools and accessories, see 33.12
Frequently asked questions
I manufacture lathes, presses and machining centres for metal: this code or the other machine tools one?
Yes, machine tools for working metal — lathes, milling machines, boring machines, presses, hammers and multi-function machining centres — fall under 28.41.00. The key criterion is the material being worked: here it is metal. If the same machine works wood, stone, cold-worked glass or hard plastics, the code is instead 28.42.00.
My machine cuts metal with a laser or plasma: does it fall under metal machine tools or a different category?
Yes, it stays under 28.41.00. The heading explicitly includes machine tools for working metal that use laser beams, ultrasonic waves, plasma arcs or magnetic-pulse processes. The criterion is not the technology but the material being worked. If instead the machine builds a part by additive deposition of metal, the reference is metal additive manufacturing at 28.97.01.
I manufacture machines that work hot metal in a foundry — rolling mills and casting machines: this code or metallurgy?
No, those go under metallurgy. Converters, ladles, casting machines and rolling mills that treat metal at high temperature in a foundry or steelworks fall under 28.91.00. Code 28.41.00 works metal cold — by material removal or forming — using lathes, milling machines and presses.
I make wire-drawing machines, riveters and sheet-metal cutters: do they go here or under portable power tools?
Yes, they stay under 28.41.00. The heading lists wire-drawing machines, wire-working machines, riveters and sheet-metal cutters as machine tools for working metal. If instead you are referring to hand-held portable riveters or power screwdrivers with their own motor, the code is 28.24.00. The boundary is between a stationary machine and a portable hand tool.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.41.00— Fabbricazione di macchine utensili per la formatura dei metalli (incluse parti e accessori ed escluse le parti intercambiabili)(unito da più codici)