ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 28.30.10— Fabbricazione di trattori per l'agricoltura e la silvicoltura(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%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 28FABBRICAZIONE DI MACCHINARI ED APPARECCHIATURE N.C.A.
- 28.30Fabbricazione di macchine per l'agricoltura e la silvicoltura
- 28.30.10Fabbricazione di trattori agricoli
Frequently asked questions
I manufacture agricultural tractors and single-axle walk-behind tractors: do they belong here or under garden machinery?
Yes, wheeled and tracked agricultural and forestry tractors, as well as walk-behind single-axle tractors, fall under 28.30.10. The boundary lies with ornamental greenery: ride-on lawn tractors are excluded and go under 28.30.91, as stated in the excludes note for this heading.
I also produce ploughs, seed drills and harrows to be attached to a tractor: do they fall under this code?
No. This code covers only the tractor as a prime mover. Implements for soil preparation, seeding and harvesting (ploughs, harrows, seed drills, combine harvesters) follow the other agricultural machinery heading at 28.30.99.
I manufacture walk-behind rotary tillers: do they go under single-axle tractors here or under other agricultural machinery?
No, rotary tillers belong to the other agricultural machinery heading at 28.30.99, even though they are also walk-behind machines like single-axle tractors. Code 28.30.10 requires a true agricultural or forestry prime mover — wheeled, tracked or single-axle. A rotary tiller works the soil, so it follows the implements category.
Our tracked tractor is used in a quarry to move material: does it stay agricultural or become construction equipment?
It depends on the design intent. If the tracked machine is built as an agricultural or forestry tractor, it stays under 28.30.10. If it is a piece of earthmoving or quarrying equipment — such as a bulldozer or tracked excavator — then it falls under construction machinery at 28.92.00. The tracked configuration alone is not enough to decide.