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
- 43.21.03Installazione di impianti di illuminazione stradale e di piste aeroportuali
Description
- installation of street lighting and electrical signals
- installation of airport runway lighting
- repair and maintenance of the aforementioned electrical systems
Exclusion notes
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 public street lighting and traffic signals — is that ATECO code 43.21.03?
Yes. The installation of street lighting systems and electrical signalling devices, including maintenance, is exactly 43.21.03. Lighting installations inside a building fall under 43.21.01 instead. The distinction is simple: this code covers the road; that one covers the building.
I install airport runway lighting — does that fall under 43.21.03?
Yes, airport runway lighting systems are explicitly listed in the activities of 43.21.03. Be careful not to confuse this with the actual construction of the runway itself, which is civil engineering work under 42.11.00. This code covers installing the lighting system, not building the runway.
What is the difference between street lighting and a building's electrical installation?
The distinction lies in where the system is installed. 43.21.03 covers outdoor street lighting and electrical signalling; lighting installations inside a building fall under 43.21.01. Urban electricity distribution networks are civil engineering works, classified under 42.22.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.21.03— Installazione impianti di illuminazione stradale e dispositivi elettrici di segnalazione, illuminazione delle piste degli aeroporti (inclusa manutenzione e riparazione)(corrispondenza diretta)