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
- 33.13.0Riparazione e manutenzione di apparecchiature elettroniche e ottiche
- 33.13.01Riparazione e manutenzione di apparecchiature per irradiazione, elettromedicali ed elettroterapeutiche
Description
- repair and maintenance of irradiation, electromedical and electrotherapeutic equipment of class 26.60, e.g.:
- magnetic resonance imaging (MRI) equipment
- medical ultrasound equipment
- pacemakers
- hearing aids
- electrocardiographs
- electromedical endoscopic equipment
- irradiation apparatus
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 33.13:
- repair and maintenance of photocopy machines, see 33.12
- repair and maintenance of computers and peripheral equipment, see 95.10
- repair and maintenance of computer projectors, see 95.10
- repair and maintenance of communication equipment, see 95.10
- repair and maintenance of commercial television and video cameras, see 95.10
- repair of household-type video cameras, see 95.21
- repair of watches and clocks, see 95.25
Frequently asked questions
I service MRI scanners and ECG machines — this ATECO or the one for optical instruments?
Yes, MRI scanners, ultrasound equipment, pacemakers, hearing aids, electrocardiographs, and irradiation apparatus belong here. For microscopes, telescopes, and other professional optical instruments, use 33.13.02.
I also install new medical equipment in addition to repairing it — same code?
No — the first-time installation of medical and dental instruments and equipment has its own dedicated code 33.20.07. This code covers only the repair and maintenance of electromedical equipment already in service.
I sterilise and maintain autoclaves and sterilisers at a dental practice — does this electromedical ATECO apply?
Usually yes for the maintenance of sterilisers and electromedical equipment in service. If your work is the first-time installation of medical sterilisers or dental equipment, use 33.20.07.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 33.13.03— Riparazione e manutenzione di apparecchi elettromedicali, di materiale medico-chirurgico e veterinario, di apparecchi e strumenti per odontoiatria(corrispondenza diretta)