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
- 43.21.05Installazione di impianti di illuminazione elettrica votiva e cimiteriale
Description
- installation of electrical votive lighting systems
- installation of electrical cemetery lighting systems
- repair and maintenance of the aforementioned electrical systems
Exclusion notes
- installation of stand-alone charging facilities, see 33.20.09
- monitoring and remote monitoring of electronic security systems, e.g. burglar alarms and fire alarms, including their installation and maintenance, see 80.09.00
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 install votive lamps in cemeteries — is that ATECO code 43.21.05?
Yes. The installation of votive and cemetery electric lighting systems, including maintenance and repair, is exactly 43.21.05. It is a dedicated code, separate from general building electrical installations, which fall under 43.21.01.
What is the difference between 43.21.05 and a standard electrical lighting installation?
The distinction lies in the purpose of the installation. 43.21.05 covers exclusively votive and cemetery lighting; any other electrical lighting installation in a building falls under 43.21.01. This code exists specifically to isolate cemetery lighting as a separate activity.
I maintain votive lights and also install alarm systems — is it all the same code?
No. Maintenance of votive lights remains 43.21.05, but burglar alarms and data cabling are a different trade, covered by 43.21.02. Remote monitoring of security devices is excluded from both and classified under 80.09.00.