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
- 33.11.0Riparazione e manutenzione di prodotti in metallo
- 33.11.05Riparazione e manutenzione di armi da fuoco militari, di ordinanza e artiglieria
Description
- repair and maintenance of firearms and ordinance
- repair and maintenance of artillery
- repair and maintenance of ammunition for military weapons, ordnance and artillery
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 33.11:
- sharpening of blades and saws, see 33.12
- repair and maintenance of shopping carts, see 33.17
- repair or reconditioning of wooden pallets, shipping drums or barrels, and similar items, see 33.19
- repair of central heating systems, etc., see 43.22
- repair of mechanical locking devices, safes, etc., see 80.09
Frequently asked questions
I carry out maintenance on service weapons and artillery — is this the right code, or should I use the one for sporting firearms?
Yes, military firearms, service weapons, artillery and their ammunition are covered here. The dividing line is the intended use of the weapon. For hunting, sporting or civilian firearms, the gunsmith activity falls instead under 33.11.06.
I also repair the unit's combat vehicles in addition to the weapons — same ATECO code?
No, military combat vehicles have a dedicated entry and fall under 33.18.10. This code covers only the repair of military firearms, artillery and ammunition.
I repair military artillery ammunition and projectiles as well as weapons — same code, or do the munitions go elsewhere?
Yes, ammunition for military firearms, service weapons and artillery falls under the same entry as the weapon itself. Their military purpose keeps them all here. For sporting, recreational and civilian firearms, the code to use is 33.11.06.