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.
- 28.9Fabbricazione di altre macchine per impieghi speciali
- 28.91.00Fabbricazione di macchine per la metallurgia
Description
- manufacture of machines and equipment for handling hot metals (e.g. converters, ingot moulds, ladles and casting machines, of a kind used in metallurgy or in metal foundries)
- manufacture of metal-rolling mills and rolls for such mills
- 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 28.91:
- manufacture of moulding boxes and moulds (except ingot moulds), see 25.63
- manufacture of draw benches, see 28.41
- manufacture of machines for forming foundry moulds, see 28.99
- repair and maintenance of metallurgy machinery, see 33.12
Frequently asked questions
We manufacture converters, ladles and rolling mills for steelworks: this code or the machine tools one?
Yes, 28.91.00 covers machinery for metallurgy: converters, ingot moulds, ladles, casting machines and rolling mills with their rolls. The key criterion is that the machine works metal in a hot or molten state in a foundry or steelworks. Machines that remove or form metal cold — such as lathes and presses — go instead under 28.41.00.
We also manufacture spare parts for rolling mills: same code as the machine?
Yes. The heading covers the manufacture of parts and accessories for metallurgical machinery, so spare parts follow the main machine under 28.91.00. If instead the machines serve to extract or process ore before smelting, the reference is 28.92.00.
We manufacture mould-forming machines for foundries: do they fall under metallurgy machinery?
No. Mould-forming machines for foundries are special-purpose machinery and fall under 28.99.99. Code 28.91.00 requires machines that transform metal at high temperature, such as converters, ladles and rolling mills. A mould prepares the pour but does not directly work molten metal.
Our rolling mills and calenders work non-metallic materials: do they stay here under metallurgy?
No. Metallurgy under 28.91.00 covers rolling mills for metals and their rolls. Calenders, rolling mills and rolls that process materials other than metal and glass are general-purpose machinery and go under 28.29.99. The material passing between the rolls always determines the classification.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.91.00— Fabbricazione di macchine per la metallurgia (incluse parti e accessori)(corrispondenza diretta)