ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.15.00— Fabbricazione di cuscinetti, ingranaggi e organi di trasmissione(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
- 28.15Fabbricazione di cuscinetti, ingranaggi e organi di trasmissione (esclusi quelli idraulici)
- 28.15.10Fabbricazione di organi di trasmissione (esclusi quelli idraulici e quelli per autoveicoli, aeromobili e motocicli)
Frequently asked questions
I manufacture ball bearings, gears, and gearboxes — is the code 28.15.00?
Yes. 28.15.00 covers ball and roller bearings, gears, gearboxes, transmission shafts, clutches, pulleys, and transmission chains. This is mechanical power transmission. If power is transmitted via pressurised fluid instead, the code is 28.12.00.
I make camshafts and crankshafts for engines — is that 28.15.00 or the engine code?
Usually 28.15.00: transmission shafts, including camshafts and crankshafts, are listed among driving elements. Internal engine-specific parts such as pistons and piston rings fall instead under 28.11.10. A driving element stays here.
In my workshop I recondition worn gears and gearboxes more than I build new ones — is that 28.15.00 or a repair code?
Usually not, if reconditioning and repair is the main activity. 28.15.00 is the manufacture of new bearings, gears, and driving elements. The repair of gears and driving elements on behalf of customers falls under 33.12.10. The balance between making new parts and restoring worn ones indicates the correct code.