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
- 28.93.00Fabbricazione di macchine per l'industria alimentare, delle bevande e del tabacco
Description
- manufacture of dryers for agricultural products
- manufacture of machinery for the dairy industry, e.g.:
- cream separators
- milk processing machinery (e.g. homogenisers)
- milk converting machinery (e.g. butter churns, butter workers and moulding machines)
- cheese-making machines (e.g. homogenisers, moulders, presses)
- manufacture of machinery for the grain milling industry, e.g.:
- machinery to clean, sort or grade seeds, grain or dried leguminous vegetables (e.g. winnowers, sieving belts, separators, grain brushing machines)
- machinery to produce flour and meal, etc. (e.g. grinding mills, feeders, sifters, bran cleaners, blenders, rice hullers, pea splitters)
- manufacture of presses, crushers, etc. (e.g. to make wine, cider, fruit juices)
- manufacture of machinery for the bakery industry or for making macaroni, spaghetti or similar products, e.g.:
- baking ovens, dough mixers, dough-dividers, moulders, slicers, cake depositing machines
- manufacture of machines and equipment to process diverse foods, e.g.:
- machinery to make confectionery, cocoa or chocolate; to manufacture sugar; for breweries; to process meat or poultry; to prepare fruits, nuts or vegetables; to prepare fish, shellfish or other seafood
- other machinery for the industrial preparation or manufacture of food or drink
- manufacture of machinery for filtering or purifying food and beverages
- manufacture of machinery for the extraction or preparation of animal or vegetable fats or oils
- manufacture of machinery for the preparation of tobacco and for the making of cigarettes or cigars, or for pipe or chewing tobacco or snuff
- manufacture of machinery, plant and equipment for cooking or heating food in hotels and restaurants
- 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 28.93:
- manufacture of reservoirs, tanks, vats and similar containers of metal of a capacity exceeding 300 litres, whether or not lined or heat-insulated, see 25.22
- manufacture of food and milk irradiation equipment, see 26.60
- manufacture of packing, wrapping and weighing machinery, see 28.29
- manufacture of machinery for cleaning or drying bottles and for aerating beverages, see 28.29
- manufacture of cleaning, sorting or grading machinery for eggs, fruits or other crops (except seeds, grains and dried leguminous vegetables), see 28.30
- repair and maintenance of food, beverage, and tobacco processing machinery, see 33.12
Frequently asked questions
I manufacture ovens and dough mixers for bakeries and equipment for restaurants: does this code apply?
Yes. Baking ovens, dough mixers, dough dividers and bread slicers for bakeries, as well as machines for cooking or heating food in hotels and restaurants, fall under 28.93.00. The heading covers the industrial processing and preparation of food and beverages. Machines that solely package or wrap the finished product go instead under 28.29.30.
My machines filter and clarify beverages: do they go here or under industrial filtration equipment?
Yes, they stay here. Machines for filtering and clarifying food products and beverages are explicitly listed under 28.93.00, and heading 28.29.91 cross-refers to this code for them. If instead you filter oil, fuel or industrial gases, the correct reference is 28.29.91.
I manufacture dryers: if they dry grain do they go here, but if they dry wood and paper does the code change?
Yes, the code changes. Dryers for agricultural produce — such as grain — fall under 28.93.00. Dryers for wood, wood pulp, paper or paperboard and other materials are special-purpose machinery and go under 28.99.99. The deciding factor is what is being dried: agricultural produce here, industrial material there.
My machines prepare tobacco and manufacture cigarettes: do they fall under this code or under packaging machinery?
Yes, they go here. Machines for preparing tobacco and manufacturing cigarettes, cigars or pipe tobacco are listed under 28.93.00, alongside food and beverage machinery. If instead the machine merely wraps and packs the finished product, the reference is 28.29.30.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.93.00— Fabbricazione di macchine per l'industria alimentare, delle bevande e del tabacco (incluse parti e accessori)(unito da più codici)