Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
Calculate your taxes
Classification
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 81Attività di servizi per edifici e per la cura del paesaggio
- 81.2Attività di pulizia
- 81.22.0Altre attività di pulizia di edifici e pulizia industriale
- 81.22.09Altre attività di pulizia di edifici e pulizia industriale n.c.a.
Description
- exterior cleaning of buildings of all types (e.g. offices, factories, shops, schools and other institutions, other business and professional premises, multi-unit residential buildings)
- specialised cleaning activities for businesses in food industries, including manufacturing, retail, restaurants, etc.
- specialised cleaning activities for buildings (e.g. facade and window cleaning, chimney cleaning and cleaning of fireplaces, stoves, furnaces, incinerators, boilers, ventilation ducts and exhaust units)
- specialised industrial cleaning (e.g. cleaning of industrial machinery)
- cleaning of water supply pipelines
- cleaning of aeraulic ducts
- other specialised building and industrial cleaning activities n.e.c.
- cleaning of new buildings immediately after construction
- steam cleaning, sandblasting and similar activities for building exteriors
Exclusion notes
Excluded from group 81.2:
- agricultural pest control, see 01.61
- carpet and rug shampooing, drapery and curtain cleaning, see 96.10
Excluded from class 81.22:
- agricultural pest control, see 01.61
- cleaning of motor vehicles, including car washing, see 95.31
Frequently asked questions
I clean facades, glazed surfaces, and chimneys at height — ATECO code 81.22.09 or general cleaning?
Yes, 81.22.09. This code covers specialised building cleaning: facades, glazed surfaces, chimneys, boilers, and ventilation ducts. Ordinary interior cleaning of offices and homes falls instead under general cleaning 81.21.00.
I clean industrial machinery and ducts inside manufacturing plants — is that industrial cleaning or maintenance?
It falls here. The ATECO description lists specialised industrial cleaning — for example, machinery, water pipes, and ventilation ducts — within 81.22.09. This is cleaning, not repair. If the purpose is to eliminate pathogens or pests, it is sanitation and pest control under 81.23.10.
I do post-construction site cleaning, including sandblasting and steam-cleaning of external walls — is that 81.22.09?
Usually yes. This code covers cleaning of new buildings immediately after construction and steam-cleaning and sandblasting of external walls. It remains specialised building cleaning, not routine cleaning like 81.21.00.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: