Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 81Attività di servizi per edifici e per la cura del paesaggio
- 81.2Attività di pulizia
- 81.22.0Altre attività di pulizia di edifici e pulizia industriale
- 81.22.01Attività di sterilizzazione di attrezzature mediche
Description
- sterilisation activities of medical equipment, i.e. sterilisation services of objects (e.g. surgical instruments) and premises (e.g. operating rooms)
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 81.22:
- agricultural pest control, see 01.61
- cleaning of motor vehicles, including car washing, see 95.31
Frequently asked questions
I sterilise surgical instruments and operating theatres for clinics and medical practices — ATECO code 81.22.01 or sanitation?
Yes, 81.22.01. This code specifically covers the sterilisation of medical equipment — instruments such as surgical tools and spaces such as operating theatres. General environmental sanitation and disinfection falls instead under 81.23.10.
I sanitise healthcare environments but don't sterilise instruments — should I stay on 81.22.01 or switch codes?
You should usually switch codes. Sterilisation of surgical instruments and clinical spaces is 81.22.01; sanitation and disinfection of environments in general is 81.23.10. The dividing line is sterilisation of medical equipment versus treatment of the surrounding environment.
My activity is simply cleaning a hospital ward, without sterilising any instruments — is that 81.22.01 or general cleaning?
If it's routine cleaning, it is general building cleaning 81.21.00. Code 81.22.01 only applies when you sterilise medical equipment and spaces such as operating theatres, not for ordinary ward cleaning.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 81.22.01— Attività di sterilizzazione di attrezzature medico sanitarie(corrispondenza diretta)
