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
- 33.12.70Riparazione e manutenzione di altre macchine per l'agricoltura e la silvicoltura
Description
- repair and maintenance of agricultural machinery, forestry and logging machinery
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 combine harvesters and forestry harvesting machines, not tractors — this ATECO or the tractor code?
Yes, agricultural, forestry, and logging machines other than tractors belong here. If the vehicle you are working on is specifically an agricultural or forestry tractor, use the dedicated code 33.12.60.
I also sharpen the blades on agricultural machines — do I need a separate code?
Usually yes if blade sharpening is your primary activity: sharpening blades and saw blades for machinery has its own code 33.12.91. This code covers the repair and maintenance of the agricultural machine as a whole.
I repair the pumps and engines of agricultural machines as individual components — does this apply, or is it under engines and pumps?
Usually not if the work is on the engine or pump as a component: those have their own code 33.12.10. This code covers the agricultural, forestry, or logging machine as a complete unit.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 33.12.70— Riparazione e manutenzione di altre macchine per l'agricoltura, la silvicoltura e la zootecnia(corrispondenza diretta)