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
- 33.12.60Riparazione e manutenzione di trattori agricoli
Description
- repair and maintenance of agricultural tractors
- repair and maintenance of forestry tractors
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 run a workshop for agricultural and forestry tractors — this ATECO or the one for other agricultural machinery?
Yes, agricultural and forestry tractors have this specific code. The key criterion is the vehicle: the tractor. Combine harvesters and other agricultural and forestry machinery use 33.12.70.
I also repair the client's trucks and vans alongside the tractors — can I stay on this code?
No for road motor vehicles: the repair of trucks and vans is vehicle repair, classified under division 45, not 33. This code covers agricultural and forestry tractors only. For other general-purpose machinery, see 33.12.59.
I fit and repair tractor-mounted implements such as ploughs and rotary tillers — this tractor code or the one for other agricultural machines?
Usually not for mounted implements: ploughs, rotary tillers, and other agricultural attachments other than the tractor itself use 33.12.70. This code covers the agricultural or forestry tractor as a complete vehicle.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 33.12.60— Riparazione e manutenzione di trattori agricoli(corrispondenza diretta)