Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
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Classification
- FCOSTRUZIONI
- 43Lavori di costruzione specializzati
- 43.2Installazione di impianti elettrici, idraulici e altri lavori di installazione edili
- 43.22.0Installazione di impianti idraulici, di riscaldamento e di condizionamento dell'aria
- 43.22.05Installazione di altri impianti termo-idraulici
Description
- installation, repair and maintenance of:
- plumbing and sanitary equipment
- water and wastewater pipes
- cleaning and unblocking of drainpipes in buildings
- installation of water meters
Exclusion notes
Excluded from class 43.22:
- installation, repair and mainenance of fire alarms, see 43.21
- installation of electric baseboard heating, see 43.21
- camera inspections in air ducts, water and gas pipes, and other liquids without repair or installation, see 71.20
Frequently asked questions
I am a plumber installing hydraulic, sanitary, and pipe systems — is that ATECO code 43.22.05?
Yes. Hydraulic and sanitary installations, water supply and wastewater pipework, drain cleaning and unblocking, and water meter installation all fall under 43.22.05. This is the standard code for plumbers. Geothermal systems, however, have their own separate entry: 43.22.01.
I clean and unblock building drains — does that fall under 43.22.05?
Yes, cleaning and unblocking building drainage pipework is explicitly listed in the activities of 43.22.05. If you build the external public sewer network, however, that is civil engineering work classified under 42.21.00. Scale makes the difference.
I install a water-based fire suppression network — is that 43.22.05 or the fire suppression code?
Fire suppression has its own code, 43.22.03, even when the system uses water. 43.22.05 covers sanitary plumbing, pipework, and water meters. If the work is a sprinkler fire suppression network, choose 43.22.03; if it is sanitary fittings and drainage, stay with 43.22.05.
I install water meters and hydraulic systems — does it all fall under 43.22.05?
Yes, the installation of water meters and hydraulic and sanitary systems falls under 43.22.05. If you also install a pool water treatment system, that goes under a specific code, 43.22.02. General building plumbing stays here.