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
- 42.22.00Costruzione di opere di pubblica utilità per l'energia elettrica e le telecomunicazioni
Description
- construction of civil engineering structures for:
- long-distance and urban communication and power lines
- power plants (e.g. solar and wind energy farms)
- construction of stations for distribution of electricity (e.g. for electric vehicles)
- laying of underwater cables
Exclusion notes
Excluded from class 42.22:
- installation of industrial machinery and equipment, see 33.20
- construction of electricity overhead lines and conductor rails for railways, see 42.12
- construction of dams and dykes for hydroelectric power plants, see 42.91
- installation of photovoltaic systems on buildings, see 43.21
- electrical installation of accumulator chargers (e.g. for electric vehicles), see 43.21
- project management activities related to civil engineering works, see 71.12
Frequently asked questions
Construction of urban electricity and telecommunications lines: 42.22.00 or electrical installation?
42.22.00 when you build the distribution infrastructure: urban and long-distance electricity and communication lines, laying of submarine cables. This is civil engineering work. Wiring and electrical installation inside a building is specialist work, under 43.21.01.
I build ground-mounted solar and wind farms: does it fall under 42.22.00 or rooftop photovoltaic?
42.22.00. Power plants, including solar and wind energy parks, are listed in the activities field as utility works. Photovoltaics mounted on a building's roof is a different activity, installation under 43.21.01. The distinction is plant-as-power-station versus system-on-building.
I build electric vehicle charging stations: this code or wallbox installation?
It depends on the scale. Building distribution and charging stations as utility infrastructure is 42.22.00. If you instead install a single wall-mounted charging point on a building, that is 43.21.01; standalone charging posts not connected to a building's electrical system fall under 33.20.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 42.22.00— Costruzione di opere di pubblica utilità per l'energia elettrica e le telecomunicazioni(corrispondenza diretta)