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
- 33Riparazione, manutenzione e installazione di macchine e apparecchiature
- 33.1Riparazione e manutenzione di prodotti in metallo, macchine e apparecchiature
- 33.19.00Riparazione e manutenzione di altre apparecchiature
Description
- repair of fishing nets, including mending
- repair of ropes, riggings, canvas and tarpaulins
- repair of fertiliser and chemical storage bags
- repair or reconditioning of wooden pallets, shipping drums or barrels, and similar items
- repair of gaming machines, e.g. pinball machines
- repair of gambling machines
- repair of hospital beds
- repair and maintenance of laboratory ultrasonic cleaning machinery, laboratory sterilisers, laboratory-type distilling apparatus, laboratory centrifuges
- repair and maintenance of gymnasium, fitness centre or athletic equipment
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 group 33.1:
- rebuilding or remanufacture of machinery and equipment, see corresponding class in divisions 25, 26, 27, 28, 29, 30
- cleaning of industrial machinery, see 81.22
- repair and maintenance of computers and communication equipment, see 95.10
- repair and maintenance of household goods, see 95.2
Excluded from class 33.19:
- repair of metal tanks, reservoirs and containers, see 33.11
- repair and maintenance of roundabouts, swings and other fairground amusements, see 33.12
- repair of household- and office-type furniture, see 95.24
- repair of bicycles, see 95.29
- repair and alteration of clothing, see 95.29
- repair of non-historical musical instruments, see 95.29
- piano tuning, see 95.29
Frequently asked questions
I repair fishing nets, ropes and tarpaulins: code 33.19.00 or a textile code?
33.19.00 applies. This code collects repair of fishing nets by darning, ropes and rigging, canvas, tarpaulins and oilskins, as well as sacks for fertilisers and chemicals. It is a catch-all code for repairs that do not fit into the more specific class 33 categories.
I repair wooden pallets, drums and barrels for shipping: does it fall under 33.19.00?
Yes, repair or reconditioning of wooden pallets, drums and barrels for transport is listed under 33.19.00. If you build them new, the activity is manufacture of packaging and containers rather than maintenance, so the code changes.
Maintenance of gym equipment and pinball machines: code 33.19.00?
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025:
- 33.13.04— Riparazione e manutenzione di apparati di distillazione per laboratori, di centrifughe per laboratori e di macchinari per pulizia ad ultrasuoni per laboratori(rimappatura complessa)
- 33.19.01— Riparazioni di pallets e contenitori in legno per trasporto(unito da più codici)
- 33.19.02— Riparazione di prodotti in gomma(unito da più codici)
- 33.19.03— Riparazione di articoli in vetro(unito da più codici)
- 33.19.04— Riparazioni di altri prodotti in legno nca(unito da più codici)
- 33.19.09— Riparazione di altre apparecchiature nca(rimappatura complessa)