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 e installazione di macchine e apparecchiature
- 33.1Riparazione e manutenzione di prodotti in metallo, macchine e apparecchiature
- 33.12Riparazione e manutenzione di macchinari
- 33.12.40Riparazione e manutenzione di impianti di refrigerazione industriale e di depurazione dell'aria
Description
- repair and maintenance of industrial refrigeration equipment and air-purifying equipment
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 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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 33.12.40— Riparazione e manutenzione di attrezzature di uso non domestico per la refrigerazione e la ventilazione(corrispondenza diretta)