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
- 33.18Riparazione e manutenzione di veicoli da combattimento, navi, imbarcazioni, aeromobili e veicoli spaziali per scopi militari
- 33.18.20Riparazione e manutenzione di navi e imbarcazioni per scopi militari
Description
- repair and maintenance of military ships, boats and floating structures
- repair and maintenance of engines for military vessels, ships and boats
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 33.18:
- factory overhaul of military ship and boat engines, see 28.11
- factory overhaul and rebuilding of military fighting vehicles, ships, boats, floating structures, air and spacecraft, see 30.13, 30.32, 30.40
- factory overhaul and conversion of military aircraft or aircraft engines, see 30.32
- repair and maintenance of civilian boats, ships, aircraft and spacecraft, and other craft, see 33.15, 33.16
Frequently asked questions
A shipyard that repairs military vessels and their engines: code 33.18.20?
Yes. 33.18.20 covers repair and maintenance of military ships, boats and floating structures, engines included. The military intended use is what separates this code from civil naval maintenance.
If the same vessel switches to civil use, should I change to 33.15.00?
Usually yes. When a vessel is employed for civil purposes, its repair and maintenance follows 33.15.00. 33.18.20 remains limited to military use.