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
- 43.24.0Altri lavori di installazione edili
- 43.24.01Installazione di ascensori e scale mobili
Description
- installation in buildings or other construction projects of elevators, escalators, including stairlifts
- repair and maintenance of the aforementioned equipment
Exclusion notes
Excluded from class 43.24:
- installation of industrial machinery, see 33.20
- installation of lighting and photovoltaic systems on buildings, see 43.21
- installation of electrical votive and cemetery lighting systems, see 43.21
- installation of street lighting and airport runway lighting, see 43.21
- installation of electrical signs and decorative lights, see 43.21
- erection of billboards or advertising columns, see 43.99
Frequently asked questions
I install and repair lifts and stairlifts — is this the right code, or should I use the other installation works code?
Yes, lifts, escalators and stairlifts belong here, and the repair and maintenance of the same equipment is included, so you stay under 43.24.01. If instead you install automatic doors, automatic gates or automatic window-opening systems, those devices fall under other building installation works at 43.24.09.
I only service lifts without doing new installations — do I need a different code?
No, the code stays the same. The repair and maintenance of lifts, escalators and stairlifts is included within the same installation code, so businesses that provide only servicing remain under 43.24.01. There is no separate code for the maintenance-only activity on these lifting systems.
I install the lift and also wire the electrical panel that powers it — do I need two codes?
Usually yes, because they are two distinct trades. Fitting the lift or stairlift stays here under 43.24.01. The electrical wiring, the distribution panel and the supply line for the system are electrical work, covered by 43.21.01. A business that regularly carries out both the lift and the electrical installation can hold both codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.29.01— Installazione, riparazione e manutenzione di ascensori e scale mobili(corrispondenza diretta)