ATECO Codes — Waste collection, recovery and disposal activities
Division 38 groups waste collection, recovery and disposal activities: from the collection of municipal and industrial waste, hazardous and non-hazardous, to the recovery of metallic, plastic and other materials. These are commercial business activities, so registration with the INPS Trader Management scheme is required. Under the flat-rate regime they fall under the 67% profitability coefficient, which applies to other economic activities not expressly classified.
- ATECO 2025 codes
- 12
- Flat-rate eligible
- 12 of 12
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
38.11.00Collection of non-hazardous wasteFlat-rate67%38.12.00Collection of hazardous wasteFlat-rate67%38.21.11Ship breaking for materials recoveryFlat-rate67%38.21.12Dismantling of other wrecksFlat-rate67%38.21.20Recovery of materials from metal wasteFlat-rate67%38.21.30Recovery of materials from plastic wasteFlat-rate67%38.21.40Recovery of materials from other wasteFlat-rate67%38.22.00Energy recoveryFlat-rate67%38.23.00Other waste recovery activitiesFlat-rate67%38.31.00Incineration without energy recoveryFlat-rate67%38.32.00Landfill disposal or permanent storageFlat-rate67%38.33.00Other waste disposal activitiesFlat-rate67%
Frequently asked questions
For the collection and transport of waste, is a VAT number enough or is registration with the Environmental Managers Register required?
A VAT number alone is not sufficient. Anyone who collects or transports waste must register with the National Register of Environmental Managers (Albo Nazionale Gestori Ambientali) in the category corresponding to the activity carried out. Even those who only transport waste they have produced themselves fall under category 2-bis, with an annual fee of €50 renewable by 30 April. Transporting waste without registration is a criminal offence, punishable by arrest or a fine of between €2,600 and €26,000 for non-hazardous waste.
What is the profitability coefficient under the flat-rate regime for division 38 codes?
Division 38 codes fall under the 67% profitability coefficient, the same as for 'other activities' not falling within categories with a dedicated coefficient. This means that taxable income is calculated on 67% of revenue collected, net of social security contributions paid, and the substitute tax of 15% is applied on that base (5% in the first five years if the new-business conditions are met). You can calculate the taxes using your actual revenue.
Which INPS scheme does someone who opens a VAT number for waste collection or recovery register with?
Division 38 activities are classified as commercial business, so registration is with the INPS Trader Management scheme, in addition to the Chamber of Commerce. The Trader Management scheme provides for fixed annual minimum contributions on minimum income — due even when revenue is low — plus the percentage share on the portion of income above the threshold. In 2025, the option remains open for flat-rate taxpayers to request a 35% reduction in contributions.