ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.11.10— Fabbricazione di motori, esclusi motori per aeromobili, veicoli e motocicli(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%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 28FABBRICAZIONE DI MACCHINARI ED APPARECCHIATURE N.C.A.
- 28.1FABBRICAZIONE DI MACCHINE DI IMPIEGO GENERALE
- 28.11Fabbricazione di motori e turbine (esclusi i motori per aeromobili, veicoli e motocicli)
- 28.11.1Fabbricazione di motori a combustione interna (incluse parti e accessori ed esclusi i motori destinati ai mezzi di trasporto su strada e ad aeromobili)
- 28.11.11Fabbricazione di motori a combustione interna (esclusi i motori destinati ai mezzi di trasporto su strada e ad aeromobili)
Frequently asked questions
I manufacture marine engines and industrial diesel engines — is the code 28.11.10 even though they are not for cars?
Yes, precisely for that reason: 28.11.10 covers internal combustion engines not used for propelling cars, aircraft or motorcycles. Marine, railway and industrial-application engines are cited here. If instead you manufacture steam, hydraulic or wind turbines, those have a separate code: 28.11.20.
I only overhaul and repair marine engines, I don't build them — 28.11.10 or a repair code?
Usually not, if the activity is solely repair and maintenance. Factory overhaul of ship engines falls under 28.11.10, but the routine repair and maintenance of engines and pumps carried out for customers goes under 33.12.10. Manufacturing and complete factory overhaul belong here; routine maintenance goes there.
I manufacture electric motors for industrial applications, not combustion engines — is the code 28.11.10?
No. 28.11.10 is for internal combustion engines — petrol or diesel. An electric motor, even for industrial use, follows electric motors and generators under 27.11.00. The power source — combustion or electric current — divides the two codes.
I make pistons, inlet valves and carburettors for combustion engines — 28.11.10 or the transmission components code?
Usually 28.11.10: pistons, piston rings, carburettors and inlet and exhaust valves for internal combustion engines are listed among engine parts in this code. Transmission components that sit outside the engine — such as shafts, gears and clutches — go under 28.15.00. Internal engine parts here, external transmission there.