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
- 33.12Riparazione e manutenzione di macchinari
- 33.12.5Riparazione e manutenzione di altre macchine di impiego generale
- 33.12.53Riparazione e manutenzione di impianti di distillazione o rettificazione per raffinerie di petrolio e industrie chimiche
Description
- repair and maintenance of distilling or rectifying plant for petroleum refineries and chemical industries
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 33.12:
- refilling or recharging of fire extinguishers, see 28.29
- repair and maintenance of civilian ship and boat engines, see 33.15
- repair and maintenance of civilian aircraft engines, see 33.16
- repair and maintenance of engines for military fighting vehicles, ships, boats, air and spacecraft, see 33.18
- installation, repair and maintenance of furnaces and other heating equipment, see 43.22
- installation, repair and maintenance of ventilation and air-conditioning equipment, see 43.22
- installation, repair and maintenance of elevators and escalators, see 43.24
- repair and maintenance of computers, see 95.10
- repair and servicing of home and garden equipment: lawnmowers, edgers, snow- and leaf-blowers, trimmers, etc., see 95.22
- repair and maintenance of engines for motor vehicles, see 95.31
Frequently asked questions
I maintain distillation columns at a refinery — this ATECO or the one for process boilers?
Yes, distillation and rectification plant for oil refineries and chemical industries has this specific code. If your work instead involves process boilers, furnaces, and kilns, use 33.12.20.
I also maintain other chemical-process machinery beyond the columns — do I keep this code?
Usually not for other non-distillation chemical machinery: those fall under the special-purpose catch-all 33.12.99. This code is reserved for distillation and rectification plant only.
I service heat exchangers and pressure vessels at a chemical plant, not the columns — does this apply, or is it under metal products?
Usually yes, if they form part of the distillation or rectification plant at a refinery or chemical facility. If the item is a standalone metal tank or container, the metal-products code is 33.11.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 33.12.53— Riparazione e manutenzione di macchine per le industrie chimiche, petrolchimiche e petrolifere(corrispondenza diretta)