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
- 42.11Costruzione di strade e autostrade
Description
Notes from sub-category 42.11.00:
- construction of motorways, streets, roads, other vehicular and pedestrian ways
- surface work (e.g. paving of roads, motorways or bridges with asphalt, concrete, stone)
- construction of airfield runways
- construction of rough, unpaved mountain bike pathways or trails
- construction of paved bicycle pathways
Exclusion notes
- installation of street lighting and electrical signals, see 43.21
- installation of crash barriers, traffic signs etc., see 43.50
- road painting and other marking of streets, see 43.50
- project management for construction, see 71.1
- engineering activities, see 71.12