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
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 81Attività di servizi per edifici e per la cura del paesaggio
- 81.2Attività di pulizia
- 81.21.00Attività di pulizia generale di edifici
Description
- general (non-specialised) cleaning of all types of buildings, e.g.:
- offices
- private dwellings (e.g. houses or apartments)
- factories
- shops
- institutions
- general (non-specialised) cleaning of other business and professional premises and multi-unit residential buildings
- general (non-specialised) cleaning and clearing activities of cellars, attics and garages
- home cleaning activities
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 81.21:
- specialised cleaning activities (e.g. cleaning of windows, chimneys, fireplaces, boilers, exhaust units), see 81.22
Frequently asked questions
I'm starting a cleaning company for offices, homes, and shops — ATECO code 81.21.00 or the sanitation code?
Yes, 81.21.00. This code covers non-specialised general cleaning of all types of buildings: offices, private dwellings, factories, shops, and apartment blocks. Sanitation, disinfection, and pest control have their own dedicated code at 81.23.10.
I only clean private homes — do I fall under 81.21.00 or household services?
Usually 81.21.00. The ATECO description explicitly includes domestic cleaning and cleaning of private dwellings within general building cleaning. This is routine cleaning. For specialised work such as facade cleaning, chimney cleaning, or industrial cleaning, the reference is 81.22.09.
I also clean cellars, lofts, and garages and carry out clearances — is that still general cleaning or a different code?
It's still 81.21.00. The code covers general cleaning and clearance of cellars, lofts, and garages. It remains non-specialised cleaning. If the activity moves into external facade cleaning or industrial cleaning, see 81.22.09.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: