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
- 33.11.06Riparazione e manutenzione di armi per uso sportivo e civile
Description
- repair and maintenance of:
- sporting guns
- recreational guns
- civilian guns
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 want to open a gunsmith shop for hunting rifles and sporting firearms — is this the right ATECO code?
Yes, the repair and maintenance of sporting, recreational and civilian firearms are covered here. For classification purposes, what matters is that the weapons are for civilian rather than military use. If you work on service weapons or artillery instead, the code is 33.11.05.
I also sell firearms in my shop as well as repairing them — is this one code enough?
No, this code covers only the repair and maintenance of civilian firearms. The retail sale of weapons and ammunition is a commercial activity and has a code in division 47. If you also repair other metal products alongside firearms, see 33.11.09.
I sharpen and restore knives, bayonets and collectible bladed weapons — does this sporting-firearms ATECO code work, or do I need a different one?
No for bladed weapons: this entry covers firearms for sporting, recreational and civilian use, not knives and cutting blades. The repair of bladed weapons follows a different entry outside this one. If you also work on metal hand tools, see 33.11.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 33.11.05— Riparazione e manutenzione di armi bianche(unito da più codici)