Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 81Attività di servizi per edifici e per la cura del paesaggio
- 81.2Attività di pulizia
- 81.23Altre attività di pulizia
- 81.23.9Altre attività di pulizia n.c.a.
- 81.23.99Altre attività di pulizia varie n.c.a.
Description
- swimming pool cleaning and maintenance activities
- cleaning of trains, buses, planes etc.
- cleaning of the inside of road and sea tankers
- bottle cleaning
- other cleaning activities n.e.c.
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 81.23:
- agricultural pest control, see 01.61
- cleaning of motor vehicles, including car wash, see 95.31
Frequently asked questions
Cleaning of trains, buses, and aircraft — does this fall here or under general building cleaning?
Here. Cleaning of vehicles such as trains, buses, and aircraft is one of the typical activities under this code. If instead you clean offices, stairwells, and rooms within a building, use 81.21.00. The deciding factor is what you are cleaning: a vehicle or vessel, not a building.
I work in swimming pool cleaning and maintenance — which ATECO code should I use?
This one, 81.23.99. Swimming pool cleaning and maintenance is listed among the activities under this code, alongside internal cleaning of tank trucks, tanker ships, and bottles. Be careful not to confuse it with pest control and sanitation, which has its own dedicated code: 81.23.10.
What is the difference between 81.23.99 and street sweeping with snow removal?
They are two distinct activities. Street sweeping and snow and ice clearance fall under 81.23.91. Code 81.23.99 covers specialised cleaning activities that do not fit elsewhere, such as cleaning of vehicles, tanks, and swimming pools.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 81.29.99— Altre attività di pulizia nca(corrispondenza diretta)