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
- 33Riparazione, manutenzione e installazione di macchine e apparecchiature
- 33.20.0Installazione di macchine e apparecchiature industriali
- 33.20.05Installazione di generatori di vapore
Description
- installation of steam or other generating boilers
Exclusion notes
Excluded from division 33:
- cleaning of industrial machinery, see 81.22
- installation of equipment that forms an integral part of buildings or similar structures (e.g. installation of electrical wiring, of escalators or of air-conditioning systems, is classified as construction), see section F
- repair and maintenance of computers and communication equipment, see 95.10
- repair and maintenance of household goods, see 95.2
- repair and maintenance of goods that are used as capital goods as well as consumer goods is typically classified as repair and maintenance of household goods (e.g. office and household furniture repair), see 95.24
- repair and maintenance of motor vehicles and motorcycles, see 95.3
Excluded from class 33.20:
- installation of technical interior of boats, see 30.11
- installation of charging facilities in wall-boxes, see section F
- construction of complete warehouses, see 41.00
- installation of street lighting and electrical signals, see 43.21
- installation of electrical systems, e.g. security alarm systems and fire alarms, see 43.21
- installation of heating and air-conditioning systems, see 43.22
- installation of elevators, escalators, automated doors, vacuum cleaning systems etc., see 43.24
- interior non-technical installation and finishing of boats, see 43.3
- installation of doors, staircases, shopfittings, furniture, etc., see 43.32
- installation of modular furniture attachment, partition installation, laboratory equipment furniture installation at construction site, see 43.32
- erection of structural steel for warehouse storage shelves, see 43.42
- installation (setting-up) of personal computers, see 62.90
Frequently asked questions
I install steam generators and industrial boilers — is that ATECO code 33.20.05?
Yes. 33.20.05 covers the installation of steam or other types of generators. It applies to the assembly and commissioning of the generator, while its repair falls under a different code.
What is the difference between installing (33.20.05) and repairing industrial boilers?
33.20.05 covers installation; the repair and maintenance of industrial process boilers falls under 33.12.20. It is the same boiler, but one code covers commissioning and the other covers maintenance.
Does a boiler installed for building heating fall under 33.20.05?
Usually not. 33.20.05 applies to industrial steam generators. Heating plant serving a building falls under construction work, for example other plumbing, heat and air-conditioning installation in 43.22.05.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 33.20.05— Installazione di generatori di vapore (escluse le caldaie per il riscaldamento centrale ad acqua calda)(corrispondenza diretta)