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
- 28.97.0Fabbricazione di macchine per la produzione additiva
- 28.97.01Fabbricazione di macchine per la produzione additiva per deposizione di materiali metallici
Description
- manufacture of machines for additive manufacturing by metal
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 metal 3D printers — does this code apply, or should I use the plastics-printer code?
Yes. Machines for additive manufacturing by deposition of metallic materials belong precisely in 28.97.01. The deciding factor is the material being printed: here it is metal. If the 3D printer deposits plastics or rubber, the correct code is 28.97.02.
My machine prints metal in 3D, but I am also considering lathes — is metal 3D printing in the same category as machine tools?
My 3D printer deposits plaster, concrete, or ceramic — not metal. Which code do I use?
Not this one. Code 28.97.01 applies only to the deposition of metallic materials. Additive manufacturing with plaster, concrete, ceramic deposition, and similar materials falls under the residual code 28.97.09. The printed material decides: metal here, other non-plastic materials in the residual code.
My metal 3D printing machine also performs automatic assembly of parts — does it stay here, or does it become an industrial robot?
It depends on the primary function. If the machine builds parts by deposition of metal, it stays in 28.97.01. If, however, the core function is automatic or semi-automatic assembly and robotic handling, then special-purpose multi-task industrial robots apply, under 28.99.20. What matters is what the machine does as its primary activity.