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.
- 28.2Fabbricazione di altre macchine di impiego generale
- 28.24.00Fabbricazione di utensili portatili a motore
Description
- manufacture of hand tools, with self-contained electric or non-electric motor or pneumatic drive, e.g.:
- circular or reciprocating saws
- chainsaws
- drills and hammer drills
- handheld power sanders
- pneumatic nailers
- buffers
- routers
- grinders
- staplers
- pneumatic rivet guns
- planers
- shears and nibblers
- impact wrenches
- powder-actuated nailers
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 28.24:
- manufacture of hand tools and interchangeable parts for pneumatic and power tools, see 25.63
- manufacture of electrical handheld soldering and welding machines and apparatus, see 27.90
Frequently asked questions
I manufacture portable electric drills, screwdrivers, and angle grinders — does ATECO code 28.24.00 apply?
Yes. Code 28.24.00 covers hand tools with their own electric, pneumatic, or hydraulic motor: drills, screwdrivers, circular saws, chainsaws, sanders, and similar tools. If the machine is used for electric welding, the correct code becomes 27.90.01. Power-driven hand tools belong here.
I make bench machine tools for metalworking, not portable hand tools — does 28.24.00 apply or should I use a different code?
No, not in that case. Code 28.24.00 is specifically for hand-held portable tools with their own motor. Fixed machine tools for metalworking — such as lathes and milling machines — fall under special-purpose machinery, for example 28.42.00. Portable hand tools go here; workshop machines go there.
I repair and service customers' electric drills and screwdrivers, and occasionally assemble a new one — does 28.24.00 apply, or is there a repair code?
Usually not, if repair is the main activity. Code 28.24.00 covers the manufacture of power-driven hand tools. Repair and maintenance of motor-operated hand tools is listed under 33.12.59. Making new tools and servicing ones brought in by customers follow different codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.24.00— Fabbricazione di utensili portatili a motore(corrispondenza diretta)