ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 42.21.00— Costruzione di opere di pubblica utilità per il trasporto dei fluidi(corrispondenza diretta)
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 di fluidi
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.