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
- 28.11.20Fabbricazione di turbine
Description
- manufacture of turbines and parts thereof:
- steam turbines and other vapour turbines
- hydraulic turbines, waterwheels and regulators thereof
- wind turbines and mills
- gas turbines, except turbojets or turbopropellers for aircraft propulsion
- manufacture of boiler turbine sets
- manufacture of turbine generator sets, consisting of a turbine and a generator mounted together
- 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 28.11:
- 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 wind turbines and hydraulic turbines — is the code 28.11.20 or one related to energy?
Yes, wind turbines, hydraulic turbines, steam turbines, and gas turbines all fall under 28.11.20, along with their parts. This is machinery manufacturing, not energy production. If you manufacture internal combustion engines rather than turbines, the correct code is 28.11.10.
I make turbo-alternators — a turbine and generator assembled together — is that 28.11.20 or the code for electric generators?
Usually 28.11.20: turbine-generator sets (turbo-alternators) and boiler-turbine sets are listed here. If you manufacture a standalone generator or electric motor without the turbine, that falls under 27.11.00. A turbine assembled with a generator stays under this code.
I manufacture gas turbines for aircraft propulsion (turbojet engines) — do they fall under 28.11.20?
No, aircraft turbines are excluded from this code. 28.11.20 covers gas turbines, steam turbines, hydraulic turbines, and wind turbines for industrial use, but not turbojet and turboprop engines intended for aircraft. Those follow aircraft and related equipment manufacturing, under 30.31.00.
I overhaul and service hydraulic turbines at power plants — I don't build them. Is that 28.11.20 or a maintenance code?
Usually not, if the activity is repair and overhaul. 28.11.20 is turbine manufacturing. The repair and maintenance of turbines on behalf of customers falls under 33.12.10, along with engines and pumps. Building a turbine and overhauling one on-site are two different codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.11.20— Fabbricazione di turbine e turboalternatori (incluse parti e accessori)(corrispondenza diretta)