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
- 28.94Fabbricazione di macchine per l'industria tessile, dell'abbigliamento e del cuoio
- 28.94.10Fabbricazione di macchine tessili
Description
- manufacture of textile machinery, e.g.:
- machines for preparing, producing, extruding, drawing, texturing or cutting man-made textile fibres, materials or yarns
- machines for preparing textile fibres (e.g. cotton gins, bale breakers, garnetters, cotton spreaders, wool scourers, wool carbonisers, combs, carders, roving frames)
- spinning machines
- machines for preparing textile yarns (e.g. reelers, warpers and related machines)
- weaving machines (looms), including handlooms
- knitting machines
- machines for making knotted net, tulle, lace, braid, etc.
- manufacture of auxiliary machines or equipment for textile machinery:
- dobbies, jacquards, automatic stop motions, shuttle changing mechanisms, spindles and spindle flyers, etc.
- manufacture of textile printing machinery
- manufacture of machinery for fabric processing:
- machinery for washing, bleaching, dyeing, dressing, finishing, coating or impregnating textile fabrics
- machines for reeling, unreeling, folding, cutting or pinking textile fabrics
- manufacture of sewing machines, sewing machine heads and sewing machine needles (whether or not for household use)
- manufacture of machines for producing or finishing felt or non-wovens
- 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 28.94:
- manufacture of paper or paperboard cards for use on jacquard machines, see 17.25
- manufacture of domestic washing and drying machines, see 27.51
- manufacture of calendering machines, see 28.29
- manufacture of machines used in bookbinding, see 28.99
- manufacture of printing and bookbinding machines and machines for activities supporting printing on a variety of materials, see 28.99
- repair and maintenance of textile, apparel, and leather production machinery, see 33.12
Frequently asked questions
I manufacture looms, knitting machines and sewing machines: does this code apply?
Yes. Looms, spinning machines, knitting machines, sewing machines (including heads and needles) and machines for dyeing or finishing textiles all fall under 28.94.10. The heading covers the entire textile production chain, from fibre preparation to fabric finishing. Machines for working hides and leather are classified separately under 28.94.20.
My sewing and pressing machines are used in laundries: do they fall under textile machinery or laundry machinery?
It depends on the function. Sewing machines and fabric-finishing machines fall under 28.94.10. Industrial machines for washing, drying and ironing garments in laundries and pressing services have their own dedicated code, 28.94.30. The boundary lies between producing the fabric and treating the finished garment.
I manufacture machines that print patterns on fabric: do they go under textile machinery or printing machinery?
Yes, under textile machinery. Textile-printing machines are listed under 28.94.10 because they process fabric. Printing and bookbinding machines that print on paper and other substrates have their own code, 28.99.10. The deciding factor is the substrate being printed, not the technique.
My machines produce felts and non-wovens: do they stay here with the looms or follow a different heading?
Yes, they stay here. Machines for producing or finishing felts and non-woven fabrics fall under 28.94.10, alongside looms, spinning machines and knitting machines. If instead you work hides, leather or produce footwear, the dedicated heading is 28.94.20. The dividing line remains the material: fibres and textiles here, leather there.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.94.10— Fabbricazione di macchine tessili, di macchine e di impianti per il trattamento ausiliario dei tessili, di macchine per cucire e per maglieria (incluse parti e accessori)(corrispondenza diretta)