Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 81Attività di servizi per edifici e per la cura del paesaggio
- 81.10.00Attività di servizi integrati agli edifici
Exclusion notes
Excluded from class 81.10:
- provision of on-site management and operation of a client's computer systems and/or data processing facilities, see 62.20
- management of real estate, e.g. property management of real estate or dwellings in joint ownership (mostly carried out on a fee or contract basis), see 68.32
- guard and security service activities, see 80.01
- operation of prisons on a contract or fee basis, see 84.23
- provision of only one of the support services (e.g. general interior cleaning services) or addressing only a single function (e.g. heating), see the appropriate NACE class according to the service provided
- provision of management and operating staff for the complete operation of a client's establishment (e.g. hotel, restaurant, mine, hospital), see the class of the unit operated
Frequently asked questions
I offer businesses a full building management package (cleaning, maintenance, concierge, reception) — ATECO code 81.10.00 or just cleaning?
Yes, 81.10.00. When you deliver an integrated package of facility management services at a client's premises, this is the correct code. If your service is limited to general building cleaning only, the code is 81.21.00.
I provide facility management with staff who run the building but have nothing to do with the client's core business — does this fall here?
Usually yes. Code 81.10.00 is precisely for integrated building services management with operational staff who remain outside the client's business activities. If instead you supply workers placed directly with the company, the code is 78.20.00.
I handle maintenance and landscaping for a complex alongside cleaning — do I keep 81.10.00 or add a separate landscaping code?
If you offer an integrated building management package, 81.10.00 covers it. When landscaping and grounds care is a standalone activity, it has its own dedicated code at 81.30.00. The deciding factor is whether you sell an integrated package or individual services.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 81.10.00— Servizi integrati di gestione agli edifici(corrispondenza diretta)