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 e 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
- 28.11.10Fabbricazione di motori, esclusi motori per aeromobili, veicoli e motocicli
Description
- manufacture of internal combustion piston engines, except for motor vehicle, aircraft and motorcycle propulsion engines:
- marine engines
- railway engines
- manufacture of parts suitable for use solely or principally within internal combustion engines (e.g. pistons, piston rings, carburettors and such, except for motor vehicles)
- manufacture of inlet and exhaust valves of internal combustion engines
- manufacture of engines for industrial application
- factory overhaul of ship and boat engines
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 28.11:
- manufacture of electric generators (except turbine generator sets), see 27.11
- manufacture of prime mover generator sets (except turbine generator sets), see 27.11
- manufacture of parts of motor vehicles' combustion engines, see 29.10
- manufacture of electrical equipment and components of internal combustion piston engines for motor vehicles, see 29.3
- manufacture of pistons, piston rings and carburettors for motor vehicles, see 29.32
- manufacture of internal combustion piston engines for aircraft, see 30.3
- manufacture of aircraft engines, turbojets and turbopropellers, see 30.31, 30.32
- manufacture of motorcycle propulsion engines, see 30.91
- manufacture of pistons, piston rings and carburettors for motorcycles, see 30.91
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.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: