ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 43.99.09— Altri lavori vari di costruzione specializzati n.c.a.(rimappatura complessa)
Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
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Classification
- FCOSTRUZIONI
- 43LAVORI DI COSTRUZIONE SPECIALIZZATI
- 43.9ALTRI LAVORI SPECIALIZZATI DI COSTRUZIONE
- 43.99.0Altri lavori specializzati di costruzione n.c.a.
- 43.99.09Altre attività di lavori specializzati di costruzione n.c.a.
Frequently asked questions
I do concrete casting, scaffolding and on-site rebar bending — what code do I need?
Yes, this is the one. Concrete work and casting, erection and dismantling of scaffolding, bending of reinforcement steel carried out on site, repair of reinforced concrete beams and columns, and the installation of advertising hoardings all fall under 43.99.09. Bending of rebar carried out off-site falls outside this code and belongs to the metallurgy sector under 24.33.03.
I erect scaffolding and also rent it out with an operator — this code or rental with operator?
It depends on what you invoice. The standalone erection and dismantling of scaffolding as a service stays here under 43.99.09. If you rent out the equipment with an operator and the erection service included, you move to rental with operator under 43.99.01. The deciding factor is whether you are selling an erection service or hiring out the equipment.
I repair reinforced concrete beams and columns and also prepare the reinforcement bars — does everything go under this code?
It depends on where you bend the bars. Repair of reinforced concrete beams and columns, and the bending of reinforcement steel carried out on site, stay here under 43.99.09. When you pre-cut and bend the bars off-site — in a workshop — the activity moves to the metallurgy sector under 24.33.03. The deciding factor is the location of the work: site or workshop.