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
- 43.9Altri lavori di costruzione specializzati
- 43.99.0Altri lavori di costruzione specializzati n.c.a.
- 43.99.09Altri lavori vari di costruzione specializzati n.c.a.
Description
- construction activities specialising in one aspect common to different kinds of structures, requiring specialised skills or equipment, n.e.c.:
- reinforcement steel bending activities, at the construction site
- scaffolds and work platform erecting and dismantling
- erection of construction site safety equipment
- work with specialist access requirements necessitating climbing skills and the use of related equipment, (e.g. working at height on tall structures)
- repairing of reinforced concrete structures (e.g. beams, columns)
- erection of billboards or advertising columns
- concreting works
Exclusion notes
- reinforcement steel bending activities, not at the construction site, see 24.33.03
Excluded from class 43.99:
- reinforcement steel bending activities, not at the construction site, see 24.33
- rental of construction machinery and equipment without an operator, see 77.32
- rental of scaffolds and work platforms, without erection and dismantling, see 77.32
- conservation and restoration of cultural heritage, of historical and archaeological assets, including buildings, see 91.30
Frequently asked questions
I do concrete casting, scaffolding and on-site rebar bending — what code do I need?
Yes, this is the one. Concrete work and casting, erection and dismantling of scaffolding, bending of reinforcement steel carried out on site, repair of reinforced concrete beams and columns, and the installation of advertising hoardings all fall under 43.99.09. Bending of rebar carried out off-site falls outside this code and belongs to the metallurgy sector under 24.33.03.
I erect scaffolding and also rent it out with an operator — this code or rental with operator?
It depends on what you invoice. The standalone erection and dismantling of scaffolding as a service stays here under 43.99.09. If you rent out the equipment with an operator and the erection service included, you move to rental with operator under 43.99.01. The deciding factor is whether you are selling an erection service or hiring out the equipment.
I repair reinforced concrete beams and columns and also prepare the reinforcement bars — does everything go under this code?
It depends on where you bend the bars. Repair of reinforced concrete beams and columns, and the bending of reinforcement steel carried out on site, stay here under 43.99.09. When you pre-cut and bend the bars off-site — in a workshop — the activity moves to the metallurgy sector under 24.33.03. The deciding factor is the location of the work: site or workshop.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.99.09— Altre attività di lavori specializzati di costruzione nca(rimappatura complessa)