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
- 28.97.02Fabbricazione di macchine per la produzione additiva per deposizione di materie plastiche o di gomma
Description
- manufacture of machines for additive manufacturing by plastics
- manufacture of machines for additive manufacturing by rubber
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 printers that work with plastic filament and resin — is this the right code, or should I use the metals code?
What is the difference between manufacturing the 3D printer and using it to print plastic parts on a contract basis?
They are two separate activities. This code covers companies that design and build the additive machine. Companies that buy a printer and use it to produce parts fall under materials processing, not here. If you manufacture machines for conventional plastic moulding or extrusion, see 28.96.00.
I manufacture FDM filament printers but am developing a resin model and a metal-powder sintering variant — can I stay on a single code?
Only as long as the machine deposits plastic or rubber do you stay here, regardless of the technology — FDM or resin. The variant that sinters metal powder changes code: that is 28.97.01. The deposited material decides, not the operating principle.
I sell my plastic 3D printers and also offer maintenance and repair services to customers — does the repair work stay under this code?
No, machine repair is not part of manufacturing. Building the printer stays here, but if you repair and service additive machines already sold, that work belongs under 33.12.99. They are two separate activities even when you carry them out under the same brand.