ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.41.00— Fabbricazione di macchine per la deformazione dei metalli e di altre macchine utensili per la lavorazione dei metalli(unito da più codici)
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.
- 28.4FABBRICAZIONE DI MACCHINE PER LA FORMATURA DEI METALLI E DI ALTRE MACCHINE UTENSILI
- 28.41Fabbricazione di macchine utensili per la formatura dei metalli
- 28.41.00Fabbricazione di macchine utensili per la formatura dei metalli (incluse parti e accessori ed escluse le parti intercambiabili)
Frequently asked questions
I manufacture lathes, presses and machining centres for metal: this code or the other machine tools one?
Yes, machine tools for working metal — lathes, milling machines, boring machines, presses, hammers and multi-function machining centres — fall under 28.41.00. The key criterion is the material being worked: here it is metal. If the same machine works wood, stone, cold-worked glass or hard plastics, the code is instead 28.42.00.
My machine cuts metal with a laser or plasma: does it fall under metal machine tools or a different category?
Yes, it stays under 28.41.00. The heading explicitly includes machine tools for working metal that use laser beams, ultrasonic waves, plasma arcs or magnetic-pulse processes. The criterion is not the technology but the material being worked. If instead the machine builds a part by additive deposition of metal, the reference is metal additive manufacturing at 28.97.01.
I manufacture machines that work hot metal in a foundry — rolling mills and casting machines: this code or metallurgy?
No, those go under metallurgy. Converters, ladles, casting machines and rolling mills that treat metal at high temperature in a foundry or steelworks fall under 28.91.00. Code 28.41.00 works metal cold — by material removal or forming — using lathes, milling machines and presses.
I make wire-drawing machines, riveters and sheet-metal cutters: do they go here or under portable power tools?
Yes, they stay under 28.41.00. The heading lists wire-drawing machines, wire-working machines, riveters and sheet-metal cutters as machine tools for working metal. If instead you are referring to hand-held portable riveters or power screwdrivers with their own motor, the code is 28.24.00. The boundary is between a stationary machine and a portable hand tool.