Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- EFORNITURA DI ACQUA; GESTIONE DI RETI FOGNARIE, ATTIVITÀ DI TRATTAMENTO DEI RIFIUTI E RISANAMENTO
- 38Attività di raccolta, recupero e smaltimento dei rifiuti
- 38.3Smaltimento dei rifiuti senza recupero
- 38.31.00Incenerimento senza recupero di energia
Description
- disposal and treatment prior to disposal of waste by combustion or thermal treatment without energy recovery
Exclusion notes
Excluded from division 38:
- wholesale of waste, see division 46
Excluded from group 38.3:
- treatment and disposal of wastewater, see 37.00
- waste recovery, see 38.2
Excluded from class 38.31:
- thermal treatment with the resulting production of energy, see 38.22
Frequently asked questions
I burn waste to reduce its volume but do not recover energy — is it 38.31.00?
Yes. The disposal and pre-disposal treatment of waste by incineration or thermal treatment without energy recovery is 38.31.00. The factor that separates the two codes is precisely energy recovery: if you generate energy from the incineration, the activity is 38.22.00.
Incineration or landfill — how do I choose between 38.31.00 and 38.32.00?
It depends on the disposal method. If you burn waste without energy recovery, use 38.31.00; if you send it to a landfill or store it permanently underground, the activity is 38.32.00.
I carry out thermal pre-treatment of waste ahead of disposal but recover nothing — is it 38.31.00?
Yes. Pre-disposal treatment by incineration or thermal treatment, when there is no energy recovery, is listed among the activities of 38.31.00. If instead the same thermal treatment is used to recover energy, the code becomes 38.22.00.