Tax Democracy

ATECO code 33.14.00

Repair and maintenance of electrical equipment (excluding household appliances)

RIPARAZIONE E MANUTENZIONE DI APPARECCHIATURE ELETTRICHE (ESCLUSI GLI ELETTRODOMESTICI)

ATECO code33.14.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 33.14.00Riparazione e manutenzione di apparecchiature elettriche(unito da più codici)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 33RIPARAZIONE, MANUTENZIONE ED INSTALLAZIONE DI MACCHINE ED APPARECCHIATURE
  • 33.1RIPARAZIONE E MANUTENZIONE DI PRODOTTI IN METALLO, MACCHINE ED APPARECCHIATURE
  • 33.14Riparazione e manutenzione di apparecchiature elettriche
  • 33.14.00Riparazione e manutenzione di apparecchiature elettriche (esclusi gli elettrodomestici)

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?
For repair and maintenance of charging stations as equipment, 33.14.00 includes them among its activities. Be careful not to confuse it with operating a charging point and selling electricity, which is 35.15.00, or with installing one as a standalone system, which falls under 33.20.09.

Calculate taxes, deductionsand contributions on your own!

Calculate income tax, contributions, other income and deductions together in the simulator.

Start now