ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.93.00— Fabbricazione di macchine per l'industria alimentare, delle bevande e del tabacco(unito da più codici)
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 ED APPARECCHIATURE N.C.A.
- 28.9FABBRICAZIONE DI ALTRE MACCHINE PER IMPIEGHI SPECIALI
- 28.93Fabbricazione di macchine per l'industria alimentare, delle bevande e del tabacco
- 28.93.00Fabbricazione di macchine per l'industria alimentare, delle bevande e del tabacco (incluse parti e accessori)
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.