C-33 ATECO Code Repair, Maintenance and Installation of Machinery
Division 33 covers the repair, maintenance and installation of machinery and industrial equipment: from technicians servicing pumps, compressors and motors to those repairing machine tools, safes or agricultural machinery. It is typically craft-based work. Under the flat-rate regime the profitability coefficient is 67%, so taxes are calculated on 67% of revenue, with a flat tax of 15% (5% in the first five years of a new activity) up to the €85,000 threshold.
- ATECO 2025 codes
- 40
- Flat-rate eligible
- 40 of 40
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
33.11.01Repair and maintenance of metal tanks, reservoirs and containersFlat-rate67%33.11.02Repair and maintenance of hand-operated toolsFlat-rate67%33.11.03Repair and maintenance of moulds, mould holders, jigs and fixtures for machineryFlat-rate67%33.11.04Repair and maintenance of safes, strongboxes and armoured metal doorsFlat-rate67%33.11.05Repair and maintenance of military firearms, ordnance and artilleryFlat-rate67%33.11.06Repair and maintenance of sporting and civilian firearmsFlat-rate67%33.11.09Repair and maintenance of other fabricated metal productsFlat-rate67%33.12.10Repair and maintenance of engines, turbines, pumps, compressors and similar equipmentFlat-rate67%33.12.20Repair and maintenance of industrial process boilersFlat-rate67%33.12.30Repair and maintenance of lifting and handling equipmentFlat-rate67%33.12.40Repair and maintenance of industrial refrigeration and air-purification systemsFlat-rate67%33.12.51Repair and maintenance of office machinery and equipmentFlat-rate67%33.12.52Repair and maintenance of scales and vending machinesFlat-rate67%33.12.53Repair and maintenance of distillation and rectification equipment for petroleum refineries and chemical plantsFlat-rate67%33.12.54Repair and maintenance of packing and packaging machineryFlat-rate67%33.12.59Repair and maintenance of other general-purpose machinery n.e.c.Flat-rate67%33.12.60Repair and maintenance of agricultural tractorsFlat-rate67%33.12.70Repair and maintenance of other machinery for agriculture and forestryFlat-rate67%33.12.91Sharpening of blades and saw blades for machineryFlat-rate67%33.12.92Repair and maintenance of merry-go-rounds, swings and other amusement attractionsFlat-rate67%33.12.99Repair and maintenance of other special-purpose machinery n.e.c.Flat-rate67%33.13.01Repair and maintenance of irradiation, electromedical and electrotherapeutic equipmentFlat-rate67%33.13.02Repair and maintenance of optical instruments and equipmentFlat-rate67%33.13.09Repair and maintenance of other electronic and optical equipmentFlat-rate67%33.14.00Repair and maintenance of electrical equipmentFlat-rate67%33.15.00Repair and maintenance of ships and boats for civil purposesFlat-rate67%33.16.00Repair and maintenance of aircraft and spacecraft for civil purposesFlat-rate67%33.17.00Repair and maintenance of other transport equipment for civil purposesFlat-rate67%33.18.10Repair and maintenance of combat vehicles for military purposesFlat-rate67%33.18.20Repair and maintenance of ships and boats for military purposesFlat-rate67%33.18.30Repair and maintenance of aircraft and spacecraft for military purposesFlat-rate67%33.19.00Repair and maintenance of other equipmentFlat-rate67%33.20.01Installation of electric motors, generators and transformers, and of electricity distribution and control apparatusFlat-rate67%33.20.02Installation of communications equipment and broadcasting apparatusFlat-rate67%33.20.03Installation of measuring and control instruments and apparatusFlat-rate67%33.20.04Installation of metal tanks, reservoirs and containersFlat-rate67%33.20.05Installation of steam generatorsFlat-rate67%33.20.06Installation of office machinery and equipmentFlat-rate67%33.20.07Installation of medical and dental instruments and equipmentFlat-rate67%33.20.09Installation of other industrial machinery and equipmentFlat-rate67%
Frequently asked questions
What profitability coefficient applies to machinery repair and maintenance?
Division 33 activities fall under service activities, with a profitability coefficient of 67%. On €30,000 of turnover, for example, the taxable income is €20,100, from which INPS contributions paid are first deducted before applying the 15% or 5% substitute tax. You can see the exact amount for your own turnover with the tax calculator.
Should I enrol in the INPS artisans' or separate management scheme?
Anyone carrying out machinery repair and maintenance is almost always classified as a craftsperson, so they must register with the Chamber of Commerce and enrol in the INPS artisans' scheme. The 2026 fixed contributions are payable on the minimum income threshold (around €18,808) even if receipts are lower, with an additional 24% rate on income above that threshold. Those in the flat-rate regime can apply for a 35% contribution reduction.
Can I use a division 33 code for installing machinery as well as repairing it?
Yes. Division 33 covers both repair and maintenance (group 33.1) and the installation of industrial machinery and equipment (class 33.20). If installation and commissioning of systems is your main activity you can use a 33.20 code, while work on heating systems, lifts or computers requires codes from other divisions, as these are excluded from division 33.