ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.94.10— Fabbricazione di macchine tessili(corrispondenza diretta)
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
- 28.94Fabbricazione di macchine per le industrie tessili, dell'abbigliamento e del cuoio (incluse parti e accessori)
- 28.94.10Fabbricazione 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)
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.