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
- 33.17.00Riparazione e manutenzione di altri mezzi di trasporto per scopi civili
Description
- repair and maintenance of railway rolling stock, tramway, trolleybus and metros
- repair and maintenance of locomotives and the conversion of railway cars
- repair of animal drawn buggies and wagons
- repair and maintenance of vehicles for the disabled
- repair of hand-propelled or animal-drawn vehicles
- repair and maintenance of shopping carts
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 33.17:
- factory overhaul and rebuilding of locomotives and railway cars, see 30.20
- repair and maintenance of railway engines, see 33.12
- repair and maintenance of military fighting vehicles, see 33.18
- repair of bicycles, see 95.29
- repair and maintenance of motorcycles, see 95.32
Frequently asked questions
Maintenance of trains, trams and metro carriages: code 33.17.00?
Yes. 33.17.00 covers repair and maintenance of railway, tramway, trolleybus and metro rolling stock, including locomotives and the conversion of wagons. It is the right code for anyone working on rail vehicles, not on generic industrial machinery.
I repair wheelchairs and vehicles for people with disabilities: does this fall here or under medical devices?
It falls under 33.17.00, which lists repair and maintenance of vehicles for people with disabilities alongside other manually or animal-drawn vehicles and shopping trolleys. If you work on electromedical aids and equipment as medical devices, refer to 33.13.01.
I also build new rolling stock in addition to repairs: does 33.17.00 still apply?
No, if the predominant activity is manufacturing the vehicle. The construction of locomotives and railway/tramway rolling stock falls under 30.20.00. 33.17.00 remains the code for repair and maintenance of vehicles already in service.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: