ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.96.00— Fabbricazione di macchine per l'industria delle materie plastiche e della gomma(diviso in 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
- 28.96.00Fabbricazione di macchine per l'industria delle materie plastiche e della gomma (incluse parti e accessori)
Frequently asked questions
I manufacture extruders and injection-moulding presses for plastics — does this code apply, or should I use the machine-tool code?
Yes. Extruders, forming machines, and machines for manufacturing specific rubber or plastic products — including tyre-making machines — belong in 28.96.00. This code covers the processing of plastics and soft rubber. If, however, the machine uses cutting tools on already-formed hard plastics (cutting, drilling), then 28.42.00 applies.
I manufacture tyre retreading machines — do they fall under this code?
Yes. Machines for manufacturing or retreading tyres are expressly listed in 28.96.00 among rubber-processing machinery. Parts for these machines also stay here. If, however, additive deposition of plastic and rubber is the primary activity, the correct code is 28.97.01 for metals, or the other additive-manufacturing codes.
I manufacture 3D printers that deposit plastic and rubber — do they go here with extruders, or under additive-manufacturing machinery?
Under additive-manufacturing machinery. 3D printers that deposit plastics or rubber have a dedicated code, 28.97.02. Code 28.96.00 covers traditional machines that form plastics and rubber, such as extruders and injection presses. Additive printing builds the part by deposition and belongs to a separate code.
My machines extrude synthetic fibres for the textile industry — does this code apply, or should I use the textile-machinery code?
Textile machinery, usually. The extrusion, drawing, and texturing of synthetic or artificial fibres and yarns falls under textile machinery at 28.94.10. Code 28.96.00 processes plastics and rubber to manufacture specific products, not fibre intended for yarn and fabric.