ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 33.12.40— Riparazione e manutenzione di impianti di refrigerazione industriale e di depurazione dell'aria(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 33RIPARAZIONE, MANUTENZIONE ED INSTALLAZIONE DI MACCHINE ED APPARECCHIATURE
- 33.1RIPARAZIONE E MANUTENZIONE DI PRODOTTI IN METALLO, MACCHINE ED APPARECCHIATURE
- 33.12Riparazione e manutenzione di macchinari
- 33.12.40Riparazione e manutenzione di attrezzature di uso non domestico per la refrigerazione e la ventilazione
Frequently asked questions
I maintain cold rooms and refrigeration systems at a manufacturing plant — is this the right ATECO code, or should I use the one for compressors?
Yes, industrial refrigeration systems and air-purification systems have their own dedicated entry here. If, however, the work focuses solely on the compressor or pump as an individual component, the relevant entry becomes 33.12.10.
I also service commercial refrigeration units such as supermarket display cabinets — does that fall under this code?
Usually yes for non-domestic industrial and commercial refrigeration systems. If, however, the system to be repaired is highly specific industrial-process refrigeration, check the residual special-purpose entry at 33.12.99.
I repair air-treatment and air-purification systems in a paint-spray facility — no refrigeration involved — does this refrigeration code still apply?
Yes, air-purification systems fall under this entry together with industrial refrigeration, even without a refrigeration component. If, on the other hand, the system is a distillation or rectification unit for a refinery or chemical plant, the dedicated entry is 33.12.53.