Tax Democracy

ATECO code 81.23.10

Sanitisation, disinfection and pest control activities

ATTIVITÀ DI SANIFICAZIONE, DISINFEZIONE E DISINFESTAZIONE

ATECO code81.23.10

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
  • 81Attività di servizi per edifici e per la cura del paesaggio
  • 81.2Attività di pulizia
  • 81.23Altre attività di pulizia
  • 81.23.10Attività di sanificazione, disinfezione e disinfestazione

Description

  • sanitising, disinfecting and exterminating activities
  • rats exterminating 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 81.23:

  • agricultural pest control, see 01.61
  • cleaning of motor vehicles, including car wash, see 95.31

Frequently asked questions

I provide sanitation, disinfection, and pest control services for premises — ATECO code 81.23.10 or a cleaning company?
Yes, 81.23.10. This code covers sanitation, disinfection, pest control, and rodent control. It is distinct from routine cleaning, which falls under general building cleaning 81.21.00. Here the goal is eliminating pathogens and pests, not simply cleaning.
I carry out rodent control and insect pest control — does this fall here or under landscaping services?
It falls here. The ATECO description explicitly includes rodent control alongside disinfection and pest control within 81.23.10. If instead you maintain gardens and green spaces, the activity is landscaping under 81.30.00.
I also sterilise instruments for medical practices in addition to environmental disinfection — do I keep 81.23.10 or do I need the sterilisation code?
For sterilisation of medical equipment and spaces such as operating theatres, the dedicated code 81.22.01 is usually the right choice. Code 81.23.10 covers sanitation, disinfection, and pest control of environments.

Replaces the following ATECO 2007 code

This 2025 code replaced the code in force until 31 March 2025:

  • 81.29.10Servizi di disinfestazione(corrispondenza diretta)

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