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.
- 28.9Fabbricazione di altre macchine per impieghi speciali
- 28.97.0Fabbricazione di macchine per la produzione additiva
- 28.97.09Fabbricazione di macchine per la produzione additiva n.c.a.
Description
- manufacture of machines for additive manufacturing by plaster, cement, ceramic deposits, etc.
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
Frequently asked questions
I manufacture 3D printing machines that deposit cement and ceramic pastes — do I fall under this code?
Yes. This code covers additive machines that work with materials other than plastics and metals, so plaster, cement, and ceramic deposition are included. For machines that deposit plastics or rubber, use 28.97.02.
My 3D printer works with metal powders — can I use the generic additive-manufacturing code?
No; metal has its own dedicated code. If the machine deposits or sinters metallic materials, you must use 28.97.01. Code 28.97.09 is reserved for other materials not classified elsewhere, such as cement and ceramics.
I manufacture a construction 3D printer that extrudes concrete to print walls and buildings — does it go here or under construction machinery?
Here, if it is an additive machine that deposits concrete layer by layer. Additive manufacturing with plaster, cement, and cementitious mixes is precisely what 28.97.09 covers. A conventional construction machine — such as a concrete mixer or plastering machine — follows a different logic and belongs under the residual special-purpose machinery code 28.99.99.