Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- EFORNITURA DI ACQUA; GESTIONE DI RETI FOGNARIE, ATTIVITÀ DI TRATTAMENTO DEI RIFIUTI E RISANAMENTO
- 37.00.00Gestione delle reti fognarie
Description
- 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
Excluded from class 37.00:
- 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
Frequently asked questions
I empty and clean septic tanks and drain sewers with a tanker truck — is that 37.00.00?
Yes. The emptying and cleaning of cesspits, septic tanks, sewers and inspection chambers falls under 37.00.00, as does the maintenance and cleaning of sewers and drains. The collection of solid waste from bins is a separate activity: 38.11.00.
I operate a wastewater treatment plant — is that 37.00.00 or waste treatment under code 38?
It is usually 37.00.00, because the collection, transport and treatment of wastewater from households and businesses falls here, including the drying of sewage sludge. When materials (for example phosphorus) are recovered from the treatment process as secondary raw materials, that recovery phase falls under 38.21.40.
I hire out and empty portable chemical toilets for construction sites and events — is that 37.00.00 or equipment rental?
It is usually 37.00.00 when the service includes emptying and servicing the chemical toilets, which is expressly listed among the code's activities alongside the emptying of cesspits and inspection chambers. What matters is that you are managing wastewater. The straightforward rental of a chemical toilet without an emptying service would instead be equipment hire, outside this code.
I treat wastewater and then reuse it for irrigation or groundwater recharge — does it still fall under 37.00.00?
Yes. The operation of wastewater treatment plants for reuse purposes, including artificial recharge of underground water bodies, is listed among the activities of 37.00.00. The supply of water already designated for drinking purposes is a separate activity, ATECO code 36.00.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 37.00.00— Raccolta e depurazione delle acque di scarico(corrispondenza diretta)