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
- 28.95.00Fabbricazione di macchine per l'industria della carta e del cartone
Description
- manufacture of machinery for making paper pulp
- manufacture of paper and paperboard making or finishing machinery
- manufacture of machinery for making up paper pulp, paper or paperboard articles, including cutting machines for paper of all kinds
- 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
Frequently asked questions
I manufacture machines for producing pulp and cutting paper — does this code apply, or should I use the printing-machinery code?
Yes, 28.95.00 covers machines for producing pulp, manufacturing and finishing paper and paperboard, and processing them, including paper-cutting machines of all kinds. The key point is that these machines produce or transform the paper substrate. Machines that print on paper or bind it use a different code, 28.99.10.
I also make parts and accessories for these paper machines — do they fall under the same code?
Yes. The code includes the manufacture of parts and accessories for paper and paperboard machinery, so spare parts follow the main machine into 28.95.00. If, however, your primary activity shifts to manufacturing printing and bookbinding machinery, the relevant code becomes 28.99.10.
I manufacture machines that convert paperboard into boxes and packaging — does this code apply, or should I use the packaging-machinery code?
It depends on the function. Machines that work paper and paperboard as a material — including die-cutters and creasing machines used to produce blanks — belong in 28.95.00. Machines that use the finished cardboard box to package and wrap end-of-line products are packaging machines and go under 28.29.30.
I make drying machines for drying paper and paperboard inline — do they fall under this paper-machinery code?
Usually not. Dryers for paper, pulp, and paperboard are listed under special-purpose machinery in 28.99.99, not under paper machinery. Code 28.95.00 covers machines that produce, finish, and cut paper and paperboard; a dryer that removes moisture from the material follows the special-purpose machinery code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.95.00— Fabbricazione di macchine per l'industria della carta e del cartone (incluse parti e accessori)(corrispondenza diretta)