ATECO Codes — Sewerage
Division 37 groups sewer network management: collection and transport of wastewater and stormwater, maintenance and cleaning of sewers and collectors, emptying of cesspits and septic tanks, and treatment of wastewater. It includes cesspit-emptying companies and operators who manage treatment facilities. The single code 37.00.00 determines the profitability coefficient under the flat-rate regime, the INPS scheme and the applicable VAT rate.
- ATECO 2025 codes
- 1
- Flat-rate eligible
- 1 of 1
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
What is the profitability coefficient for ATECO code 37 under the flat-rate regime?
For code 37.00.00 the profitability coefficient is 67%. This means that on €40,000 of revenue collected the taxable income is €26,800, to which the substitute tax of 15% is applied (5% in the first five years if the new-business conditions are met). INPS contributions are then calculated on the income. You can calculate the taxes using your actual figures.
For a cesspit-emptying and sewer management business, should you register as an artisan or trader with INPS?
It depends on how the work is actually organised. Someone operating independently with their own plant and labour force — typical of cesspit-emptying companies — is generally classified under the INPS Artisan Management scheme and registered with the artisan business register. More structured service-company setups fall instead under the Trader Management scheme. In both cases, fixed minimum contributions plus the percentage share on income above the threshold are due.
What VAT rate applies to the emptying of cesspits and septic tanks?
The emptying and cleaning of cesspits, septic tanks and sewers falls under waste management and is subject to the reduced VAT rate of 10%, as it is treated as equivalent to waste disposal. The individual service should be verified, as other related work may be subject to the standard 22% rate. Under the flat-rate regime VAT is not charged on invoices, so this aspect only concerns those operating under the ordinary regime.