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
- EFORNITURA DI ACQUA; GESTIONE DI RETI FOGNARIE, ATTIVITÀ DI TRATTAMENTO DEI RIFIUTI E RISANAMENTO
- 38Attività di raccolta, recupero e smaltimento dei rifiuti
- 38.2Recupero dei rifiuti
- 38.23.00Altre attività di recupero dei rifiuti
Exclusion notes
Excluded from division 38:
- wholesale of waste, see division 46
Excluded from group 38.2:
- treatment and disposal of wastewater, see 37.00
- waste disposal without recovery, see 38.3
Excluded from class 38.23:
- production of biogas from sewage sludge, see 35.21
- back-filling without related preparation activities (e.g. preparation of non-hazardous waste for engineering purposes in landscaping), see division 42
Frequently asked questions
I carry out waste recovery that doesn't fall under code 38.21 — is it 38.23.00?
Residual recovery or disposal — how do I choose between 38.23.00 and 38.33.00?
It depends on the purpose. If the goal is to recover the waste (returning it to a useful function) use 38.23.00; if instead you are permanently disposing of it by methods not classified elsewhere (injection into wells, release into the sea), the activity is 38.33.00.
Residual material recovery or energy recovery — how do I distinguish 38.23.00 from 38.22.00?
It depends on what you extract from the waste. If you recover material by methods not classified under the 38.21 codes, use 38.23.00; if instead you burn the waste to produce heat, steam or electricity, the activity is energy recovery, code 38.22.00.