ATECO Codes — Construction of residential and non-residential buildings
Division 41 covers the construction of residential and non-residential buildings: housing, industrial sheds, schools, hospitals, offices, shops and the assembly of prefabricated structures. Anyone who opens a VAT number with code 41.00.00 carries out a business activity, so they register with the Business Register and pay contributions to the INPS Artisan Management scheme. Under the flat-rate regime the profitability coefficient is 86%, among the highest provided, because the concession recognises only 14% of costs on a notional basis.
- ATECO 2025 codes
- 1
- Flat-rate eligible
- 1 of 1
- Profitability coefficient
- 86%
- Prevalent INPS scheme
- Artigiani
Frequently asked questions
What is the profitability coefficient for ATECO code 41.00.00 under the flat-rate regime?
The coefficient is 86%, that of the construction and real estate group. In practice the substitute tax (5% for the first five years, then 15%) and contributions are calculated on 86% of revenue: on €30,000 invoiced the taxable base is €25,800. This is a high coefficient, and for construction companies with significant material and equipment costs it is often worth comparing it with the ordinary regime before deciding. You can calculate the taxes under both scenarios.
Which INPS scheme is paid with code 41.00.00?
Building construction activity falls under the INPS Artisan Management scheme, not the Separate Management scheme. This entails fixed annual contributions of around €4,500 due even if you do not reach that income threshold, plus 24% on the portion of income above the minimum. Under the flat-rate regime a 35% contribution reduction is available if you request it within the INPS deadlines.
Can I open a construction business under the flat-rate regime and what is required beyond a VAT number?
Yes, as long as revenue stays within €85,000 per year and you meet the other flat-rate requirements. In addition to the VAT number with code 41.00.00, you must register with the Chamber of Commerce Business Register and with the INPS Artisan Management scheme, and on site you need a valid DURC (social security compliance certificate) showing contributions are up to date. If you sub-contract or work in the public sector, additional requirements such as SOA certification may apply.