ATECO Codes – Services to Buildings and Landscape Activities
Division 81 covers building cleaning services, sanitation and pest control, integrated facilities management, and landscaping and groundskeeping. These are typical activities for self-employed craftsmen: cleaning companies, cleaners, gardeners, and grounds maintenance workers. Under the flat-rate regime the codes in this division have a 67% profitability coefficient and contributions are paid to the INPS Craftsmen's Management scheme.
- ATECO 2025 codes
- 8
- Flat-rate eligible
- 8 of 8
- Profitability coefficient
- 67–86%
- Prevalent INPS scheme
- Gestione Separata
81.10.00Combined facilities support activitiesFlat-rate67%81.21.00General cleaning of buildingsFlat-rate67%81.22.01Sterilisation of medical equipmentFlat-rate67%81.22.09Other building and industrial cleaning activities n.e.c.Flat-rate86%81.23.10Sanitisation, disinfection and pest control activitiesFlat-rate67%81.23.91Street sweeping and snow and ice removalFlat-rate67%81.23.99Other miscellaneous cleaning activities n.e.c.Flat-rate67%81.30.00Landscape service activitiesFlat-rate67%
Frequently asked questions
What profitability coefficient does code 81.21.00 (building cleaning) have under the flat-rate regime?
The coefficient is 67%, as for almost all codes in division 81. This means you pay the substitute tax (5% for the first five years if you meet the new-activity conditions, otherwise 15%) on 67% of revenue, while the remaining 33% is treated as a flat-rate expense and is not declared. On a turnover of €30,000 the gross taxable base is therefore €20,100, from which INPS contributions paid are deducted. You can estimate the amount with the tax calculator.
Which INPS scheme do I register with as a cleaning company or gardener?
These are craft activities, so registration is with the INPS Craftsmen's Management scheme, not Separate Management. Fixed annual contributions are due (around €4,500 in 2025) up to a minimum income threshold of around €18,800, plus 24% on the portion of income above that threshold. Those in the flat-rate scheme can request a 35% reduction on contributions by submitting an application to INPS within the relevant deadlines.
Are there specific requirements for opening a cleaning company?
Yes. Cleaning, disinfection, pest control, and sanitation companies fall under Ministerial Decree 274/1997 and must meet probity requirements as well as financial and economic requirements (INPS and INAIL enrolment for staff, no outstanding bills of exchange, a bank account in the company's name). Technical and professional requirements are no longer mandatory for plain cleaning and disinfection alone, but remain compulsory for pest control, rodent control, and sanitation. Start-up takes place via the ComUnica filing with Companies Register registration.