Tax Democracy

ATECO code 33.12.20

Repair and maintenance of ovens, furnaces and burners

RIPARAZIONE E MANUTENZIONE DI FORNI, FORNACI E BRUCIATORI

ATECO code33.12.20

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 33.12.20Riparazione e manutenzione di caldaie per processi industriali(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

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
  • 33.12.20Riparazione e manutenzione di forni, fornaci e bruciatori

Frequently asked questions

I carry out maintenance on furnaces and kilns at a foundry — is this the right code, or should I use the general boilers one?
Yes, boilers, furnaces and kilns for industrial processes are covered here. What matters is that they are process plant equipment, not space-heating systems. Boilers and radiators for central-heating systems, as metal products, fall instead under 33.11.09.
I also install new process boilers as well as repairing them — same ATECO code?
No, the first-time installation of a steam generator has its own dedicated installation entry at 33.20.05. This code covers only the repair and maintenance of boilers and process furnaces already in operation.
I service heat-treatment furnaces and kilns at a steel plant — does this code apply, or does it fall under special-purpose machinery?
Yes, furnaces and kilns for industrial processes belong here alongside process boilers. If, on the other hand, you work on machine tools or metal-working machinery downstream of the furnace, the relevant entry is the residual special-purpose category at 33.12.99.

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