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
- 28.99Fabbricazione di altre macchine per impieghi speciali n.c.a.
- 28.99.10Fabbricazione di macchine per la stampa e la legatoria
Description
- manufacture of printing and bookbinding machines, and machines for activities supporting printing on a variety of materials
- 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 28.99:
- manufacture of moulding boxes and moulds (except ingot moulds), see 25.63
- manufacture of household appliances, see 27.5
- manufacture of domestic washing and drying machines, see 27.51
- manufacture of mechanical manipulators and industrial robots specifically designed for lifting, handling, loading or unloading, see 28.22
- manufacture of photocopy machines, etc., see 28.23
- manufacture of machinery or equipment to work hard rubber, hard plastics or cold glass, see 28.42
- manufacture of ingot moulds, see 28.91
- manufacture of dryers for agricultural products, see 28.93
- manufacture of laundry machinery, e.g. dry-cleaning machines, see 28.94
- manufacture of machines for additive manufacturing, see 28.97
- manufacture of gymnasium, fitness centre or athletic equipment, see 32.30
- repair and maintenance of other special-purpose machinery of division 28, see 33.12
Frequently asked questions
I manufacture offset printing machines and industrial binding machines — which ATECO code applies?
Yes, this is the right one. It covers machines for printing and for bookbinding, including printing-support machinery and their parts and accessories. It applies to manufacturers, not to print shops that use these machines to print.
I also make machines for producing paper and paperboard — do they go here?
No, those have their own code. Machines that produce paper and paperboard belong under 28.95.00. Code 28.99.10 is limited to machines that print on a substrate and machines for binding.
I manufacture large-format plotters and industrial printers, and I also repair customers' printing machines — does the repair work stay under this code?
No, repair falls outside manufacturing. Building the printing machine stays here, but if you repair and service printing machines already in use, that work belongs under 33.12.99. They must be kept separate even when you originally built the machine.
I manufacture cutting and die-cutting machines for packaging and box-making — do they fall under printing machinery or elsewhere?
Usually not, if they neither print nor bind. Code 28.99.10 covers printing on a substrate and binding; a machine that only cuts, die-cuts, or folds paperboard for packaging is a special-purpose machine without a dedicated code and falls under the residual 28.99.99. If the line also includes a printing unit, however, you return here.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.99.10— Fabbricazione di macchine per la stampa e la legatoria (incluse parti e accessori)(corrispondenza diretta)