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
- 43.60.00Attività di servizi di intermediazione per servizi di costruzione specializzati
Frequently asked questions
I act as an intermediary between clients and construction firms without doing the work myself — what code is that?
Yes, this is the one. When you connect those who need specialised construction work with those who carry it out, without physically performing the work yourself, you fall under 43.60.00. The deciding factor is who holds the trowel: as soon as you execute the work you move to the relevant trade code — for example masonry under 43.91.00 or other specialised works under 43.99.09.
I source installation contracts for firms — this code or the installation code itself?
Usually this one, if you limit yourself to intermediation. 43.60.00 covers service activities incidental to specialised construction, without direct execution. If, however, you install the systems yourself, you fall under the relevant installation code — for example heating in 43.22.07.
I find demolition firms for the client and then sub-contract the work — do I stay in this code?
Yes, as long as you do not physically carry out the work. When you connect the client with demolition contractors and limit yourself to organising and brokering the contract, you stay under 43.60.00. As soon as the demolition is carried out by your own firm — with your own equipment and workers — you move to the trade code, namely 43.11.00. The deciding factor is who actually performs the demolition.