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.
- 28.99.9Fabbricazione di altre macchine varie per impieghi speciali n.c.a.
- 28.99.99Fabbricazione di tutte le altre macchine varie per impieghi speciali n.c.a.
Description
- manufacture of dryers for wood, paper pulp, paper or paperboard and other materials (except for agricultural products and textiles)
- manufacture of machinery for producing tiles, bricks, shaped ceramic pastes, pipes, graphite electrodes, blackboard chalk, etc.
- manufacture of semiconductor manufacturing machinery
- manufacture of machines for forming foundry moulds
- manufacture of diverse special-purpose machinery and equipment, e.g.:
- machines to assemble electric or electronic lamps, tubes (valves) or bulbs
- machines for the production or hot working of glass or glassware, glass fibres or yarn
- rope or cable-making machines
- machinery or apparatus for isotopic separation
- manufacture of central greasing systems
- manufacture of automatic bowling alley equipment (e.g. pin-setter)
- manufacture of waste compressing machines
- manufacture of plastering machines
- manufacture of turnstiles
- manufacture of furling systems, used for winding or releasing the running rigging
- manufacture of special-purpose machineries for testing and inspection
- 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
My special-purpose machine does not fit any specific heading in group 28.99 — should I use this residual code?
Yes, that is exactly what it is for. It covers special-purpose machines with no dedicated heading: industrial dryers, tile and brick machinery, semiconductor production equipment, turnstiles, bowling pin setters, refuse compactors, and more. Before using it, check that no more specific 28.99 sub-heading exists.
I make semiconductor manufacturing machinery — does it go here or under an electronics code?
Usually here, because machinery for producing semiconductors is listed under this residual heading. If, on the other hand, you manufacture the finished electronic components themselves rather than the machines that produce them, you need to move to the electronics division.
I build hot-glass-working machines and plants for manufacturing cables and ropes — are those two different codes or do both belong here?
Both belong here. Machines for the production or hot working of glass, and machines for manufacturing cables and ropes, are among the examples listed under this residual heading. Before stopping, just check that no more specific 28.99 sub-heading exists for your activity, since the residual is used only when no dedicated code is available.
My machine is automated and programmable but performs a single fixed operation — is it an industrial robot or does it stay in the residual?
It usually stays in the residual if it is a special-purpose machine with a fixed function. The robots heading, 28.99.20, requires the multi-task flexibility typical of a reprogrammable robotic arm. If your machine is automated but dedicated to a single task, 28.99.99 is the better fit.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.99.99— Fabbricazione di altre macchine ed attrezzature per impieghi speciali nca (incluse parti e accessori)(diviso in più codici)