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
- 42.11.00Costruzione di strade e autostrade
Description
- 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
Excluded from class 42.11:
- 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
Frequently asked questions
Road asphalting and surfacing — code 42.11.00 or one of the specialist codes in division 43?
Yes, 42.11.00. Surface works such as the paving of roads, motorways or bridges with asphalt, concrete or stone fall here because they form part of road construction. Subgrade preparation and earthworks that precede them are instead under 43.12.09.
I build cycle paths and mountain-bike trails — do they fall under 42.11.00?
Yes. The field activities includes both paved cycle paths and mountain-bike trails on rough, unpaved terrain. Airport runway construction also sits here. If instead you are installing lighting along the road, that is a separate trade — street lighting installation under 43.21.03.
I build a road and also construct a bridge on the same project — same code or not?
No, the bridge is a separate matter. The construction of bridges and tunnels, including those for motorways and elevated railways, is 42.13.00. Roads and motorways remain 42.11.00. They are two distinct works in the classification, so if the bridge is the predominant activity, the primary code changes: see 42.13.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 42.11.00— Costruzione di strade, autostrade e piste aeroportuali(diviso in più codici)