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
- 33.11.04Riparazione e manutenzione di casseforti, cassette di sicurezza, porte metalliche blindate
Description
- repair and maintenance of safes, strongboxes, armoured doors etc.
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 open jammed safes and replace locks on armoured doors — does this count as repair, or am I just a general locksmith?
Yes, opening and maintaining safes, safety deposit boxes and armoured doors is covered here. What matters is that the object is an already-installed security metal product. If, however, you are installing metal tanks or containers for the first time, that counts as installation and falls under 33.20.04.
I only repair the locks and mechanisms of armoured doors, no metalwork — do I stay on this code?
Usually yes: maintaining the lock and mechanism of an armoured door is part of this entry. However, if your activity shifts toward working on other tools or generic metal products, see 33.11.09.
I repair safes but I also open doors and cut duplicate keys on-site — do I stay here or does that locksmith work go elsewhere?
Yes for safes, safety deposit boxes and armoured doors as security metal products. Key cutting and routine door-opening as a locksmith service are different activities and do not fall under the repair of metal products in division 33. If you also service metal tanks or containers, the dedicated entry is 33.11.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 33.11.04— Riparazione e manutenzione di casseforti, forzieri, porte metalliche blindate(corrispondenza diretta)
