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
- 28.94Fabbricazione di macchine per l'industria tessile, dell'abbigliamento e del cuoio
- 28.94.30Fabbricazione di macchine per lavanderie e stirerie
Description
- manufacture of laundry machinery:
- ironing machines, including fusing presses
- commercial washing and drying machines
- dry-cleaning machines
- 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 28.94:
- manufacture of paper or paperboard cards for use on jacquard machines, see 17.25
- manufacture of domestic washing and drying machines, see 27.51
- manufacture of calendering machines, see 28.29
- manufacture of machines used in bookbinding, see 28.99
- manufacture of printing and bookbinding machines and machines for activities supporting printing on a variety of materials, see 28.99
- repair and maintenance of textile, apparel, and leather production machinery, see 33.12
Frequently asked questions
I manufacture industrial washing machines and steam presses for laundries — does this code apply?
Yes. Commercial washing machines, dryers, and tumble dryers, steam-pressing machines, and dry-cleaning machines all fall under 28.94.30. This code is dedicated to garment-treatment equipment used in laundries and dry-cleaning facilities. Sewing machines and textile-finishing equipment belong instead to textile machinery under 28.94.10.
I also make professional dishwashers alongside industrial washing machines — do they fall under the same code?
No. Non-domestic dishwashers are not laundry machines: they go under 28.29.49. Only machines that wash, dry, and press textile garments stay in 28.94.30. The dividing line is what the machine cleans: dishes or laundry.
I manufacture dryers and tumble dryers for laundries — do they stay here or go under industrial centrifuges?
Yes, they stay here. Commercial dryers and tumble dryers are laundry machines and belong in 28.94.30. Industrial centrifuges are a different matter and fall under the general-purpose residual machinery code 28.29.99, which however explicitly excludes laundry dryers and tumble dryers. So laundry dryers remain in your code.
My machines perform dry-cleaning of garments — do they go here or under surface-cleaning machinery?
Yes, under 28.94.30. Dry-cleaning machines treat garments and belong with laundry machinery. Machines that clean floors and premises — such as professional pressure washers — have their own code at 28.29.41. The distinction is between cleaning the garment and cleaning the environment.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.94.30— Fabbricazione di apparecchiature e di macchine per lavanderie e stirerie (incluse parti e accessori)(corrispondenza diretta)