ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.91.00— Fabbricazione di macchine per la metallurgia(corrispondenza diretta)
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 ED APPARECCHIATURE N.C.A.
- 28.9FABBRICAZIONE DI ALTRE MACCHINE PER IMPIEGHI SPECIALI
- 28.91Fabbricazione di macchine per la metallurgia
- 28.91.00Fabbricazione di macchine per la metallurgia (incluse parti e accessori)
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.