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
- 43.3Completamento e finitura di edifici
- 43.35.00Altri lavori di completamento e finitura degli edifici
Description
- installation of prefabricated metal sheets, steel parts, profiles etc.
- ornamentation fitting works on buildings
- cladding for exterior walls
- erection of curtain walls
- construction of subfloors
- other building completion and finishing work n.e.c.
- installation of safes, chests
Exclusion notes
Excluded from class 43.35:
- installation of large-scale shelving, e.g. in shops or warehouses (not an integral part of the building), see 33.20
- installation of acoustic panels, tiles and similar materials, see 43.23
- interior design activities, see 74.13
- general interior cleaning of buildings and other structures, see 81.21
- specialised interior and exterior cleaning of buildings, see 81.22
- steam cleaning, sandblasting and similar activities for building exteriors, see 81.22
Frequently asked questions
I install curtain walls, external cladding and safes — what code do I need?
Yes, this is the one. The installation of prefabricated metal panels, steel profiles, external wall cladding, curtain walls, floor screeds, and the fitting of safes and strongrooms all fall under 43.35.00 — the residual finishing code. If the external cladding is an insulation render system, that is insulation work under 43.23.00. Tiling and parquet laying belong in 43.33.00.
I have a finishing job that doesn't fit any other 43.3 code — where does it go?
I lay floor screeds and underlays — this code or the floor-covering one?
Yes, screeds go here. The construction of floor screeds and underlays is explicitly listed under 43.35.00. The floor covering that goes on top — tiles, parquet or resin — is a separate activity under 43.33.00. The dividing line is simple: the base layer belongs here; the visible surface belongs there.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.39.09— Altri lavori di completamento e di finitura degli edifici nca(rimappatura complessa)