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
- 33.12.54Riparazione e manutenzione di macchine per impacchettare e imballare
Description
- repair and maintenance of packing and wrapping machinery
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 service packaging and wrapping lines at a food company — this ATECO or the one for food-processing machinery?
Yes, packing and wrapping machines have this dedicated code regardless of the sector served. If your work is on machinery that processes food, beverages, or tobacco, the appropriate code is the special-purpose catch-all 33.12.99.
I repair packaging machines and also in-line scales — can I use a single code?
Usually not if the scale is the primary piece of equipment: scales and vending machines have their own code 33.12.52. This code applies where the packing or wrapping machine is the object of the repair.
I repair labelling and stretch-wrap machines at the end of a warehouse line — this packaging code or the one for special-purpose machinery?
Yes, labellers, stretch-wrappers, and other packing and wrapping machines belong here. If instead you work on machinery that processes the product upstream, before packaging, use the special-purpose catch-all 33.12.99.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 33.12.54— Riparazione e manutenzione di macchine per la dosatura, la confezione e l'imballaggio(corrispondenza diretta)