ATECO Codes — Remediation activities and other waste management services
Division 39 groups remediation and clean-up activities: asbestos and toxic material removal, decontamination of soil and groundwater, restoration of industrial sites and other waste management services not classified elsewhere. These are almost always companies working on site, often as contractors or sub-contractors for the construction sector. From a tax perspective this is a service activity with a 67% profitability coefficient under the flat-rate regime, and INPS registration that typically follows the Artisan Management scheme.
- ATECO 2025 codes
- 2
- Flat-rate eligible
- 2 of 2
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
What profitability coefficient applies to ATECO code 39.00 under the flat-rate regime?
Division 39 activities, including codes 39.00.01 (asbestos removal) and 39.00.09 (remediation and waste management n.e.c.), fall under 'other activities' with a profitability coefficient of 67%. This means that taxable income equals 67% of fees collected, to which the substitute tax of 15% is applied (5% for the first five years if the new-business conditions are met). The revenue threshold for remaining under the flat-rate regime is €85,000 per year. You can calculate the taxes starting from your projected turnover.
For asbestos removal in a construction sub-contract, should the invoice include reverse charge?
When asbestos removal is carried out as a sub-contract for a construction company as part of work on buildings, the Italian Revenue Agency treats it as a construction service subject to reverse charge under Art. 17, paragraph 6, letter a) of Presidential Decree 633/72: the sub-contractor invoices without charging VAT and the tax is settled by the client. If, on the other hand, the remediation is standalone and not linked to a construction contract, ordinary VAT at 22% applies. Since this is a point where uniform clarification is lacking, it is advisable to define the terms carefully in the contract with the client.
Which INPS scheme does someone who opens a VAT number for remediation and waste management register with?
Those who physically carry out remediation, asbestos removal or site clean-up work are generally registered with the INPS Artisan Management scheme, with fixed minimum contributions plus the percentage share on income above the threshold. Under the flat-rate regime, a 35% reduction on artisan contributions can be requested. The Trader Management scheme may apply in particular cases depending on how the business is structured; the classification depends on how the enterprise is organised and should be verified at start-up.