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
- 33.12.51Riparazione e manutenzione di macchine e attrezzature per ufficio
Description
- repair and maintenance of commercial-type general-purpose machinery
- repair and maintenance of cash registers
- repair and maintenance of photocopy machines
- repair of calculators, electronic or not
- repair of typewriters
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 repair photocopiers and cash registers for businesses — is this the right ATECO code, or should I use the one for scales?
Yes, photocopiers, cash registers, calculators and professional office machinery are covered here. Scales and vending machines have their own separate entry: 33.12.52.
I also repair customers' computers as well as office printers — can I stay on this code?
No for computers: the repair of PCs and IT peripherals has a code in division 95, not division 33. This code covers non-IT office machinery and equipment such as photocopiers and cash registers. The installation of office equipment falls instead under 33.20.06.
I service plotters, monitors and projectors used in offices — does this ATECO code apply, or is it only for photocopiers?
Usually yes for professional non-IT office machines such as plotters and projectors used in an office setting. If, however, your work is the first-time installation of monitors, projectors and office equipment, the relevant entry is 33.20.06.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 33.12.51— Riparazione e manutenzione di macchine ed attrezzature per ufficio (esclusi computer, periferiche, fax)(corrispondenza diretta)