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
- 42Ingegneria civile
- 42.9Costruzione di altre opere di ingegneria civile
- 42.99.00Costruzione di altre opere di ingegneria civile n.c.a.
Description
- construction of industrial facilities, except buildings, e.g.:
- mining facilities (e.g. shafts, towers, tunnels)
- refineries
- chemical plants
- grain storage systems
- construction of other facilities, except buildings, e.g.:
- outdoor sports facilities
- construction of playgrounds
- construction of non-prefabricated swimming pools
- construction activities related to land improvement
Exclusion notes
- subdividing real estate into lots, without land improvement, see 68.11.00
- subdividing and improving self-owned land for later sale, see 68.12.00
- development of building projects for sale, see 68.12.00
Excluded from class 42.99:
- installation of industrial machinery and equipment, see 33.20
- construction of buildings used for indoor sports, see 41.00
- subdividing real estate into lots, without land improvement, see 68.11
- subdividing and improving of self-owned land for later sale, see 68.12
- project management activities related to civil engineering works, see 71.12
Frequently asked questions
Construction of outdoor sports facilities and non-prefabricated swimming pools: which ATECO code?
42.99.00. Outdoor sports facilities, playing fields and non-prefabricated swimming pools fall under this residual civil engineering code. If the sports facility is indoors, it is a building and belongs in 41.00.00.
I build structures for refineries and chemical plants without the building itself: do I fall here?
Yes. Structures for industrial plants excluding buildings — such as mining plants, refineries, chemical plants and grain silos — belong in 42.99.00. The building part of an industrial plant is instead 41.00.00. The code separates the process structure from the built structure.
I carry out land improvement works: is it 42.99.00 or a real estate code?
42.99.00 when you physically carry out the land improvement works. Simple land subdivision without infrastructure is 68.11.00, while subdividing and developing land for resale is 68.12.00. The key distinction is whether you build or merely buy and sell.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: