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
- 33.13.0Riparazione e manutenzione di apparecchiature elettroniche e ottiche
- 33.13.02Riparazione e manutenzione di strumenti e apparecchiature ottiche
Description
- repair and maintenance of optical instruments and equipment of class 26.70, if the use is mainly commercial, e.g.:
- binoculars
- microscopes (except electron and proton microscopes)
- telescopes
- prisms and lenses (except ophthalmic)
- photographic 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 33.13:
- repair and maintenance of photocopy machines, see 33.12
- repair and maintenance of computers and peripheral equipment, see 95.10
- repair and maintenance of computer projectors, see 95.10
- repair and maintenance of communication equipment, see 95.10
- repair and maintenance of commercial television and video cameras, see 95.10
- repair of household-type video cameras, see 95.21
- repair of watches and clocks, see 95.25
Frequently asked questions
I repair microscopes, telescopes and binoculars for professional use: does this ATECO code apply, or the one for electromedical equipment?
Yes, microscopes, telescopes, binoculars, prisms, non-ophthalmic lenses and professional photographic equipment all fall here. For irradiation, electromedical and electrotherapeutic equipment, the correct code is 33.13.01.
I repair cameras and binoculars for private, domestic use: is the code the same?
Usually not for personal and household use: repair of household appliances falls under division 95, not 33. This code applies when the primary use is professional. For other electronic measuring instruments, see 33.13.09.
I repair laboratory optical instruments and professional studio photographic equipment: this ATECO code or the one for special machinery?
Yes, microscopes, laboratory optical instruments and professional photographic equipment belong here. If the device is electromedical — such as an ultrasound machine or MRI scanner — the correct code is 33.13.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 33.13.01— Riparazione e manutenzione di apparecchiature ottiche, fotografiche e cinematografiche (escluse videocamere)(corrispondenza diretta)