ATECO Codes — Civil engineering
Division 42 covers civil engineering works: construction of roads and motorways, railway and metro lines, bridges and tunnels, water supply networks, electricity and telecommunications lines, and hydraulic works. This is the physical construction of infrastructure, not design, which falls instead under 71.12. Those who open a VAT number in these codes carry out a business activity, usually of an artisan nature: under the flat-rate regime the profitability coefficient of 86% applies and registration is with the INPS Artisan Management scheme.
- ATECO 2025 codes
- 7
- Flat-rate eligible
- 7 of 7
- Profitability coefficient
- 86%
- Prevalent INPS scheme
- Artigiani
42.11.00Construction of roads and motorwaysFlat-rate86%42.12.00Construction of railways and underground railwaysFlat-rate86%42.13.00Construction of bridges and tunnelsFlat-rate86%42.21.00Construction of utility projects for fluidsFlat-rate86%42.22.00Construction of utility projects for electricity and telecommunicationsFlat-rate86%42.91.00Construction of water projectsFlat-rate86%42.99.00Construction of other civil engineering projects n.e.c.Flat-rate86%
Frequently asked questions
What is the flat-rate profitability coefficient for division 42?
For civil engineering construction the profitability coefficient is 86%, the highest provided under the flat-rate regime. This means that on €50,000 of revenue the taxable base is €43,000, on which the substitute tax of 15% (5% for the first five years if you meet the requirements) and INPS contributions are calculated. The high coefficient makes the flat-rate regime less attractive when actual costs for materials, equipment and labour are significant. You can compare both scenarios and calculate the taxes.
Do division 42 codes apply to an engineer who designs or to someone who builds?
To someone who builds. Division 42 covers the physical execution of works: laying asphalt, excavation, building bridges, tunnels and networks. An engineer or surveyor who signs designs, supervises works or provides technical consultancy uses codes from 71.12 instead, with a coefficient of 78% and registration with the Separate Management scheme. Choosing the wrong code leads to incorrect contributions and classification, so what matters is the activity you actually perform, not your academic qualification.
Which INPS scheme do you register with using a division 42 code?
Almost always the Artisan Management scheme, because these are business activities with predominantly manual labour, and registration with the Chamber of Commerce is also required. Artisan contributions include a fixed share on the minimum threshold (around €4,500 per year in 2025) plus 24% on the portion of income above the minimum. Under the flat-rate regime you can request a 35% reduction on contributions, which remain due even when revenue is low.