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
- 42.9Costruzione di altre opere di ingegneria civile
- 42.91.00Costruzione di opere idrauliche
Description
- construction and reconstruction of, e.g.:
- waterways, harbour basins, rivers, marinas
- hydromechanical structures (e.g. locks, lifts, sluices, slipways)
- dams and dykes
- dredging of waterways (e.g. harbour basins, rivers)
Exclusion notes
Excluded from class 42.91:
- construction of underwater pipelines, see 42.21
- laying of underwater cables, see 42.22
- project management activities related to civil engineering works, see 71.12
Frequently asked questions
Construction of dams, harbours and marinas: ATECO code 42.91.00?
Yes. Dams and barrages, harbour basins, marinas and yacht harbours are waterway works and belong in 42.91.00. Water supply networks and pipelines for drinking water are fluid transport, i.e. 42.21.00. This code is about structures on water and navigable waterways.
I do dredging of rivers and harbour basins: does it fall under waterway works or earthworks?
It falls under 42.91.00. Dredging of waterways such as harbour basins and rivers is explicitly listed in the activities field. Do not confuse it with construction site earthworks, which is 43.12.09: dredging concerns riverbeds and seabeds, not the soil of a building site.
I build locks, river chambers and slipways: same code as dams?
Yes, hydromechanical structures such as locks, river chambers, sluice gates and slipways all fall under 42.91.00. This is the code for river and harbour hydraulic works. If you build wastewater treatment plants, that is different work, under 42.21.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 42.91.00— Costruzione di opere idrauliche(corrispondenza diretta)