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
- 33.14.00Riparazione e manutenzione di apparecchiature elettriche
Description
- repair and maintenance of power, distribution, and specialty transformers
- repair and maintenance of electric motors, generators and motor generator sets
- repair and maintenance of switchgear and switchboard apparatus
- repair and maintenance of relays and industrial controls
- repair and maintenance of primary and storage batteries
- repair and maintenance of electric lighting equipment
- repair and maintenance of current-carrying wiring devices and non-current-carrying wiring devices for wiring electrical circuits
- repair and maintenance of electrical equipment for hairdressers, solariums and beauty centres
- repair and maintenance of charging facilities for cars
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 33.14:
- repair and maintenance of electric motors for boats, motor vehicles and motorcycles, see 33.15, 95.31, 95.32
- repair and maintenance of computers and peripheral computer equipment, see 95.10
- repair and maintenance of telecommunication equipment, see 95.10
- repair and maintenance of consumer electronics, see 95.21
- repair and maintenance of domestic appliances, see 95.22
- repair of watches and clocks, see 95.25
Frequently asked questions
I repair electric motors, transformers and switchboards: does 33.14.00 apply, or should I use the code for manufacturers?
33.14.00 applies. This code covers repair of electrical equipment whose new manufacture falls under division 27: motors and generators, power and distribution transformers, switchgear, relays and industrial controls. If you manufacture or rebuild them in a factory as a new product, look to manufacturing under 27.11.00.
What is the difference between 33.14.00 and 33.20.01 when working on electric motors and transformers?
It depends on what you actually do. If you repair or service equipment already in use, it is 33.14.00. If you install and commission new electrical machines for a client, the installation activity falls under 33.20.01. The same workshop can hold both codes, but you choose based on which activity predominates.
I only repair hairdryers, water heaters and electrical equipment for hairdressers and beauty salons: does this code apply?
Yes. The Italian description of 33.14.00 explicitly mentions repair and maintenance of electrical equipment for hairdressers, tanning salons and beauty centres. The same applies to electric lighting articles, batteries and accumulators, and wiring devices for circuits. If you repair white-goods household appliances, that is a different trade and the classification directs it towards repair of domestic-use goods.
Maintenance of EV charging stations: is it 33.14.00 or an energy-sector code?
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 33.14.00— Riparazione e manutenzione di apparecchiature elettriche (esclusi gli elettrodomestici)(unito da più codici)