Tax Democracy

ATECO code 28.99.20

Manufacture of industrial robots for multiple uses (including parts and accessories)

FABBRICAZIONE DI ROBOT INDUSTRIALI PER USI MOLTEPLICI (INCLUSE PARTI E ACCESSORI)

ATECO code28.99.20

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 28.99.20Fabbricazione di robot industriali con compiti multipli per scopi speciali(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 28FABBRICAZIONE DI MACCHINARI ED APPARECCHIATURE N.C.A.
  • 28.9FABBRICAZIONE DI ALTRE MACCHINE PER IMPIEGHI SPECIALI
  • 28.99Fabbricazione di macchine per impieghi speciali n.c.a. (incluse parti e accessori)
  • 28.99.20Fabbricazione di robot industriali per usi molteplici (incluse parti e accessori)

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.

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