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
- 33.11.0Riparazione e manutenzione di prodotti in metallo
- 33.11.02Riparazione e manutenzione di utensileria ad azionamento manuale
Description
- repair and maintenance of hand tools of a kind used in agriculture, horticulture or forestry
- repair and maintenance of hand saws
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 33.11:
- sharpening of blades and saws, see 33.12
- repair and maintenance of shopping carts, see 33.17
- repair or reconditioning of wooden pallets, shipping drums or barrels, and similar items, see 33.19
- repair of central heating systems, etc., see 43.22
- repair of mechanical locking devices, safes, etc., see 80.09
Frequently asked questions
I repair agricultural hand tools and non-motorised saws — is ATECO code 33.11.02 correct?
Yes. The repair and maintenance of hand tools used in agriculture, horticulture, and forestry, and of non-motorised saws, falls under 33.11.02. Power tools follow different rules.
I sharpen and repair saws and hand implements — does this code apply, or the code for other metal products?
Usually 33.11.02 for hand tools and non-motorised saws. For other unspecified metal goods the relevant code is 33.11.09.
I repair hand tools and also machine moulds — is it all under 33.11.02?
No. Hand tools fall under 33.11.02; moulds, mould bases, and machine forms have their own code, 33.11.03.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 33.11.02— Riparazione e manutenzione di utensileria ad azionamento manuale(corrispondenza diretta)