ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.95.00— Fabbricazione di macchine per l'industria della carta e del cartone(corrispondenza diretta)
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 ED 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 (incluse parti e accessori)
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.