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
- EFORNITURA DI ACQUA; GESTIONE DI RETI FOGNARIE, ATTIVITÀ DI TRATTAMENTO DEI RIFIUTI E RISANAMENTO
- 38Attività di raccolta, recupero e smaltimento dei rifiuti
- 38.3Smaltimento dei rifiuti senza recupero
- 38.33.00Altre attività di smaltimento dei rifiuti
Description
- release of liquid waste to seas/oceans or other water bodies, including seabed insertion
- injection of pumpable discards into wells, salt domes or naturally occurring repositories
Exclusion notes
Excluded from division 38:
- wholesale of waste, see division 46
Excluded from group 38.3:
- treatment and disposal of wastewater, see 37.00
- waste recovery, see 38.2
Excluded from class 38.33:
- operation of facilities where recoverable materials are sorted, see 38.21
- energy recovery by thermal treatment of waste, see 38.22
- decontamination, cleaning up land, water and toxic material abatement, see 39.00
Frequently asked questions
I inject liquid waste into deep wells for disposal — is it 38.33.00?
Yes. The injection of pumpable waste into wells, salt domes or natural deposits is 38.33.00, as is the release of liquid waste into seas and water bodies. It is the residual disposal code. For landfill or permanent underground storage, use 38.32.00 instead.
Residual disposal or recovery — 38.33.00 or 38.23.00?
It depends on the purpose. If you permanently eliminate waste by methods not classified elsewhere, use 38.33.00; if instead the goal is to recover it (returning it to a useful function), the residual activity is 38.23.00.
Disposal of liquid waste into the sea or clean-up of the sea after a spill — 38.33.00 or 39.00.09?
It depends on what you do. The controlled release of liquid waste into water bodies as a disposal method is 38.33.00. Cleaning up the sea and coastlines after an accidental oil spill is instead remediation, code 39.00.09. Disposing of waste and cleaning up pollution are two distinct activities.