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
- 33.12.9Riparazione e manutenzione di altre macchine per impieghi speciali
- 33.12.99Riparazione e manutenzione di altre macchine per impieghi speciali n.c.a.
Description
- repair and maintenance of metal-cutting and metal-forming machine tools and accessories
- repair and maintenance of other machine tools
- repair and maintenance of metallurgy machinery
- repair and maintenance of machinery for mining, construction, oilfields and gas fields
- repair and maintenance of food, beverage and tobacco processing machinery
- repair and maintenance of textile apparel and leather production machinery
- repair and maintenance of footwear production machinery
- repair and maintenance of papermaking machinery
- repair and maintenance of plastic and rubber machinery
- repair and maintenance of other special-purpose machinery of division 28
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 metal-cutting machine tools and mining machinery — this catch-all or the general-purpose machinery code?
Yes, metal-cutting machine tools, mining and construction machinery, and food, textile, paper, plastic, and rubber processing machinery all fall under this special-purpose catch-all. The distinction from general-purpose machinery is that these machines are dedicated to a specific production process. For general-purpose machines without their own code, use 33.12.59.
I repair machinery on a food-processing line — this code or the one for packaging machines?
Usually yes for machinery that processes food: it falls here under special-purpose machinery. If the machine you are working on is used solely for packing and wrapping, use the dedicated code 33.12.54.
I repair textile machinery and plastic and rubber processing equipment — this special-purpose catch-all or the general one?
Yes, textile, paper, plastic, rubber, mining, and construction machinery all belong in this special-purpose catch-all. If the machine is general-purpose and has no dedicated code — such as a power tool — use 33.12.59.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 33.12.99— Riparazione e manutenzione di altre macchine per impieghi speciali nca (incluse le macchine utensili)(diviso in più codici)