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 e apparecchiature n.c.a.
- 28.9Fabbricazione di altre macchine per impieghi speciali
- 28.99Fabbricazione di altre macchine per impieghi speciali n.c.a.
- 28.99.20Fabbricazione di robot industriali con compiti multipli per scopi speciali
Description
- manufacture of industrial robots performing multiple tasks for special purposes
- manufacture of machinery and systems for automatic or semi-automatic assembly
- manufacture of parts and accessories of the aforementioned machinery
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 28.99:
- manufacture of moulding boxes and moulds (except ingot moulds), see 25.63
- manufacture of household appliances, see 27.5
- manufacture of domestic washing and drying machines, see 27.51
- manufacture of mechanical manipulators and industrial robots specifically designed for lifting, handling, loading or unloading, see 28.22
- manufacture of photocopy machines, etc., see 28.23
- manufacture of machinery or equipment to work hard rubber, hard plastics or cold glass, see 28.42
- manufacture of ingot moulds, see 28.91
- manufacture of dryers for agricultural products, see 28.93
- manufacture of laundry machinery, e.g. dry-cleaning machines, see 28.94
- manufacture of machines for additive manufacturing, see 28.97
- manufacture of gymnasium, fitness centre or athletic equipment, see 32.30
- repair and maintenance of other special-purpose machinery of division 28, see 33.12
Frequently asked questions
I design and assemble industrial robots and automatic assembly cells — is this the correct ATECO code?
Yes. It applies to multi-task industrial robots for special purposes, including machines and systems for automatic or semi-automatic assembly, together with their parts and accessories. What matters is that the machine performs multiple programmable tasks in a production environment.
My robot is dedicated to a single very specific operation — do I still classify it here or under generic machinery?
Usually here, provided it remains a multi-task robot for special purposes. If, however, you manufacture a special-purpose machine with a fixed function and no typical robotic flexibility, 28.99.99 is more appropriate.
I build robots in my workshop and then go on-site to install and commission them in the customer's production line — does the installation work get invoiced under this code?
No, on-site installation is a separate activity. Building the robot and the assembly cell stays here; installing and commissioning the machine at the customer's facility belongs under 33.20.09. If you carry out both as structured business lines, both codes are normally registered.
I assemble only automated and semi-automated assembly islands and systems for production lines, not a robotic arm as such — same code as the robot?
Yes. Machines and systems for automatic or semi-automatic assembly fall under this code alongside multi-task robots, including parts and accessories. You stay here as long as we are talking about assembly automation for special purposes; a fixed-cycle machine with no programmability shifts instead to the residual code 28.99.99.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.99.20— Fabbricazione di robot industriali per usi molteplici (incluse parti e accessori)(corrispondenza diretta)