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
- 33.12Riparazione e manutenzione di macchinari
- 33.12.5Riparazione e manutenzione di altre macchine di impiego generale
- 33.12.59Riparazione e manutenzione di altre macchine di impiego generale n.c.a.
Description
- repair of power-driven hand tools
- repair and maintenance of fire extinguishers
- repair and maintenance of other general-purpose machinery n.e.c.
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 33.12:
- refilling or recharging of fire extinguishers, see 28.29
- repair and maintenance of civilian ship and boat engines, see 33.15
- repair and maintenance of civilian aircraft engines, see 33.16
- repair and maintenance of engines for military fighting vehicles, ships, boats, air and spacecraft, see 33.18
- installation, repair and maintenance of furnaces and other heating equipment, see 43.22
- installation, repair and maintenance of ventilation and air-conditioning equipment, see 43.22
- installation, repair and maintenance of elevators and escalators, see 43.24
- repair and maintenance of computers, see 95.10
- repair and servicing of home and garden equipment: lawnmowers, edgers, snow- and leaf-blowers, trimmers, etc., see 95.22
- repair and maintenance of engines for motor vehicles, see 95.31
Frequently asked questions
I repair motor-driven hand tools and fire extinguishers — does this catch-all code apply, or do I need the special-purpose machinery code?
Yes, power-driven hand tools, fire extinguishers, and other general-purpose machines without a dedicated code belong here. The distinction from special-purpose machinery is the general, non-dedicated use of the machine. For specific process machinery such as metal-cutting machines, go to 33.12.99.
I can't find an exact code for my general-purpose machine — should I use this one or the other metal-products code?
Usually yes — this is the correct catch-all when the machine is general-purpose and has no dedicated code within class 33.12. If the item is a metal fabrication rather than a machine, the right code is 33.11.09.
I recharge and carry out periodic testing of clients' fire extinguishers — does this ATECO apply, or is it a separate fire-safety activity?
Yes, the repair and maintenance of fire extinguishers falls under general-purpose machinery in this code. For dedicated production-process machinery, use the special-purpose catch-all 33.12.99 instead.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: