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
- 43.21.0Installazione di impianti elettrici
- 43.21.01Installazione di impianti di illuminazione e fotovoltaici in edifici
Description
- installation of:
- electrical wiring and fittings
- lighting systems
- fire alarms
- photovoltaic systems on buildings
- power storage systems
- installation of chargers for electric vehicles
- connecting of electric appliances and household equipment, including baseboard heating
- repair and maintenance of the aforementioned electrical systems
Exclusion notes
- installation of stand-alone charging facilities, see 33.20.09
- electrical installation of decorative lights and festive illuminations, see 43.21.04
Excluded from class 43.21:
- construction of distribution lines for electricity and telecommunication, see 42.22
- construction of solar and wind energy farms, see 42.22
- construction of stations for distribution of electricity (e.g. for electric vehicles), see 42.22
- installation of lightning conductors, see 43.24
- monitoring and remote monitoring of electronic security systems (e.g. burglar alarms and fire alarms, including their installation and maintenance), see 80.09
Frequently asked questions
I am an electrician installing electrical systems and photovoltaics on homes: ATECO code 43.21.01?
Yes. Wiring and electrical systems, lighting, fire detectors, photovoltaics and battery storage systems in buildings — including maintenance — all fall under 43.21.01. This is the code for electricians working on buildings. Telecommunications cabling and data networks are instead 43.21.02.
I install a wallbox for home EV charging: does it fall under 43.21.01?
Yes, the installation of wall-mounted EV charging stations such as wallboxes in buildings is listed in the activities field of 43.21.01. If instead you install a freestanding charging post not connected to the building's electrical system, that is 33.20.09. The distinction is whether the charger is part of the building's electrical installation or a standalone unit.
I install photovoltaics on rooftops of homes and warehouses: 43.21.01 or the solar plants in division 42?
43.21.01 for photovoltaics installed on a building. Ground-mounted solar and wind farms, as power stations, are civil engineering works under 42.22.00. The distinction is a system on a building versus a standalone power generation plant.
I only install decorative electric lights for street festivals: same code as electrical installation?
No. Decorative electric lights for festivals have their own dedicated code, 43.21.04, and are explicitly excluded from 43.21.01. This code covers permanent lighting systems installed in buildings, not temporary decorative displays.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.21.01— Installazione di impianti elettrici in edifici o in altre opere di costruzione (inclusa manutenzione e riparazione)(rimappatura complessa)