Tax Democracy

ATECO code 37.00

Sewerage

GESTIONE DELLE RETI FOGNARIE

ATECO code37.00

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • EFORNITURA DI ACQUA; GESTIONE DI RETI FOGNARIE, ATTIVITÀ DI TRATTAMENTO DEI RIFIUTI E RISANAMENTO
  • 37.00Gestione delle reti fognarie

Description

Notes from sub-category 37.00.00:

  • operation of wastewater treatment facilities for reuse (e.g. of agricultural, industrial and road cleaning wastewater or collected rainwater), or for artificial recharge or augmentation of groundwater bodies
  • collection and transport of wastewater from users (e.g. households or industrial units)
  • collection and transport of rainwater by means of sewerage networks, collectors, tanks and other means of transport (e.g. sewage vehicles, etc.)
  • maintenance and cleaning of sewers and drains, including sewer rodding
  • freeze-drying of sewage sludge by wastewater treatment plants
  • emptying and cleaning of cesspools and septic tanks, sinks and pits from sewage
  • servicing of chemical toilets

Exclusion notes

  • further treatment of sludge extracted from wastewater, see division 38
  • anaerobic digestion, see 38.2
  • aerobic treatment, such as composting, see 38.21
  • incineration with energy recovery, see 38.22
  • incineration without energy recovery, see 38.31
  • decontamination of surface water and groundwater at the place of pollution, see 39.00
  • construction or repair of sewerage systems, see 42.21
  • cleaning and unblocking of drainpipes in buildings, see 43.22
  • rental of portable toilets, see 77.39

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