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
- 25Fabbricazione di prodotti in metallo, esclusi macchinari e attrezzature
- 25.5Trattamento e rivestimento dei metalli; lavori di meccanica generale
- 25.53.00Lavori di meccanica generale dei metalli
Description
- boring, turning, milling, eroding, planing, lapping, broaching, levelling, sawing, grinding, sharpening, deburring, sandblasting, tumbling, polishing, buffing, welding, splicing, etc., of metalwork pieces
- cutting of and engraving or writing on metals by means of laser beams
Exclusion notes
Excluded from division 25:
- specialised repair and maintenance activities of fabricated metal products, machinery and equipment, see 33.1
- specialised installation of manufactured goods produced in this division in buildings (e.g. central heating boilers), see 43.22
Excluded from class 25.53:
- activities of farriers, see 01.62
Frequently asked questions
I run a turning and milling workshop for third parties — is ATECO code 25.53.00 correct, or is there a specific code for machine shops?
Yes, 25.53.00 is the general mechanical engineering code: turning, milling, boring, grinding, cutting, welding, polishing, and similar operations on third-party metal parts. If instead you manufacture a finished product of your own — for example fasteners — the code follows the product, such as 25.94.00.
I do laser cutting and engraving on metal — does that fall under general mechanical engineering 25.53.00?
I weld and assemble frames and structural steelwork to customer drawings — is that general mechanical engineering 25.53.00 or metal structures?
It depends on the end result. Welding and joining of parts on a third-party basis falls within 25.53.00. However, when the product you deliver is a load-bearing structure or a complete frame, the correct code is 25.11.00, because what counts is the finished manufactured item.
I carry out sandblasting, polishing, and barrel finishing on third-party parts — does that stay under 25.53.00 or is it coating?
Yes, 25.53.00, because sandblasting, polishing, grinding, and barrel finishing are mechanical surface finishing operations listed under this code. If instead you apply a layer such as a zinc coating, paint, or anodising, you are in the coating category, covered by 25.51.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 25.62.00— Lavori di meccanica generale(unito da più codici)