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
- 42.2Costruzione di opere di pubblica utilità
- 42.21.00Costruzione di opere di pubblica utilità per il trasporto dei fluidi
Description
- construction of civil engineering structures for:
- long-distance, underwater and urban pipelines
- water mains and water lines
- irrigation systems (canals)
- reservoirs
- construction of:
- sewerage systems, including repair
- sewage treatment and disposal plants
- pumping stations
- water well drilling
- geothermal drilling
Exclusion notes
Excluded from class 42.21:
- installation of water and wastewater pipes in buildings, see 43.22
- project management activities related to civil engineering works, see 71.12
- camera inspections in wastewater, water and gas pipes, not associated with repair or installation, see 71.20
Frequently asked questions
Laying water mains, pipelines and sewer networks: which ATECO code?
42.21.00. Urban and long-distance water mains, water networks and reservoirs, sewage systems and wastewater treatment plants all fall here, as civil engineering works for fluid transport. This is a different level from plumbing work inside a building, which is 43.22.05.
Water well drilling and geothermal boring: is it 42.21.00 or construction drilling?
Water well drilling and geothermal boring are explicitly listed in the activities field of 42.21.00. Test drilling and boring for construction or geological purposes is a different code, 43.13.00. Here the work is about the water infrastructure; there it is about ground investigation.
I build canal irrigation systems and pumping stations: do I fall under this code?
Yes. Canal irrigation systems, pumping stations and cisterns are fluid utility works and belong in 42.21.00. Automatic garden irrigation systems for a private home are a completely different scale, classified under 43.22.04.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 42.21.00— Costruzione di opere di pubblica utilità per il trasporto di fluidi(corrispondenza diretta)