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
- 28.29Fabbricazione di altre macchine di impiego generale n.c.a.
- 28.29.30Fabbricazione di macchine per la dosatura, la confezione e per l'imballaggio
Description
- manufacture of packing and wrapping machinery:
- filling, closing, sealing, capsuling or labelling machines, etc.
- manufacture of machinery for cleaning or drying bottles and for aerating beverages
- manufacture of distilling or rectifying plant for beverage industries
- manufacture of parts and accessories of the aforementioned machinery
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 28.29:
- manufacture of gaskets of vulcanised rubber, see 22.12
- manufacture of sensitive (laboratory-type) balances, see 26.51
- manufacture of domestic refrigerating or freezing equipment, see 27.51
- manufacture of domestic fans, see 27.51
- manufacture of electrical welding and soldering equipment, see 27.90
- manufacture of agricultural or horticultural spraying appliances, see 28.30
- manufacture of metal or glass rolling machinery and cylinders thereof, see 28.91, 28.99
- manufacture of dryers for agricultural products, see 28.93
- manufacture of machinery for filtering or purifying food and beverages, see 28.93
- manufacture of cream separators, see 28.93
- manufacture of commercial clothes/tumble dryers, see 28.94
- manufacture of printing machinery for printing textile materials, see 28.94
- manufacture of laundry and ironing machinery, see 28.94
- manufacture of centrifuges, of a kind used in laboratories, see 32.50
- repair and maintenance of commercial-type general-purpose machinery, see 33.12
Frequently asked questions
I manufacture labelling machines and filling machines for packaging lines — does this code apply, or the one for weighing machines?
Yes, machines for filling, sealing, capping, and labelling belong in 28.29.30, along with packaging and wrapping machines. The logic is that they form part of the packaging line. If instead you manufacture equipment for weighing goods, the correct code is 28.29.10.
My machines specifically package food and beverages — do I stay here or move to food machinery?
It depends on what the machine does. If it packages, fills, and labels in a general way — including food products — it stays in 28.29.30. If instead it processes or transforms the food product itself (mixing, cooking, industrial preparation), the correct classification is 28.93.00. This code also covers machines for cleaning or drying bottles and for carbonating beverages.
I manufacture cartoning and overwrapping machines that form cardboard boxes at the end of the line — does this code apply, or the one for paper machinery?
Yes, 28.29.30. Machines that package and wrap a finished product — including forming the cardboard box at the end of the line — are packaging machines. The key point is that they use cardboard as packaging material. Machines that produce or cut paper and cardboard as a material are a different sector and fall under 28.95.00.
I manufacture capping machines and blister-packaging machines for the pharmaceutical industry — do they fall under this packaging code?
Usually yes. Machines for filling, sealing, capping, and labelling fall under 28.29.30 even when they dose capsules or tablets into blister packs. The criterion is that they package an already-finished product. If instead the machine weighs or counts components by weight, the relevant code is the weighing and parts-counting category at 28.29.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.29.30— Fabbricazione di macchine automatiche per la dosatura, la confezione e per l'imballaggio (incluse parti e accessori)(corrispondenza diretta)