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
- 42.1Costruzione di strade e linee ferroviarie
- 42.12.00Costruzione di linee ferroviarie e metropolitane
Description
- construction of railways, underground railways and subways
- construction of electricity overhead lines and conductor rails for railways
Exclusion notes
Excluded from class 42.12:
- installation of lighting and electrical signals, see 43.21
- project management for construction, see 71.1
- engineering activities, see 71.12
Frequently asked questions
Laying tracks and metro lines — is it 42.12.00 even for an underground metro?
Yes. The code covers surface, underground and metropolitan railway lines. The tunnel through which the metro runs is, however, a separate structure: tunnel excavation falls under the construction of tunnels, i.e. 42.13.00. This code classifies the laying of railway track.
I install overhead electric lines and conductor rails for the railway — does it fall here or under electrical installation?
It falls under 42.12.00. The construction of overhead electric lines and conductor rails for railways is cited in the field activities of this code, as it forms part of the railway infrastructure. This is different from urban electricity distribution lines, which are civil engineering works under 42.22.00.
A tram or surface metro line in a city — same code as a mainline railway?
Yes, the construction of surface lines and metro lines falls under 42.12.00, with no distinction between urban and intercity. If instead the work is only the road alongside the tracks, that is 42.11.00. The code follows what you are physically constructing, not where.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 42.12.00— Costruzione di linee ferroviarie e metropolitane(corrispondenza diretta)