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
- 43.22.04Installazione di impianti di irrigazione per giardini
Description
- installation, repair and maintenance of lawn sprinkler systems
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 install automatic irrigation systems for private gardens — is that ATECO code 43.22.04?
Yes. The installation, repair, and maintenance of irrigation systems for gardens is exactly 43.22.04. Large-scale canal irrigation systems for agriculture are a different matter — those are public utility fluid-transport works, classified under 42.21.00. This code is for garden irrigation; that one is for hydraulic infrastructure works.
What is the difference between garden irrigation and a building's plumbing installation?
The distinction lies in the object. 43.22.04 covers garden irrigation systems; water supply pipes, drainage, and sanitary fittings inside a building fall under 43.22.05. The dedicated irrigation code exists to separate outdoor green-area systems from indoor building plumbing.
I do both garden irrigation and pool water treatment — can I use just one code?
No, they are two separate entries within group 43.22. Garden irrigation is 43.22.04; pool water treatment is 43.22.02. Businesses that handle both aspects of outdoor installations often register multiple codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.22.05— Installazione di impianti di irrigazione per giardini (inclusa manutenzione e riparazione)(corrispondenza diretta)