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
- 43.22.07Installazione di impianti di riscaldamento e di condizionamento dell'aria
Description
- installation, repair and maintenance of:
- heating systems (e.g. heat pumps, solar thermal collectors)
- furnaces, cooling towers
- ventilation and air-conditioning equipment and ducts
- construction or installation of masonry heater stoves
- ductwork installation
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 and repair split air conditioners and heat pumps — is this the right code or is it the plumbing one?
Yes, this is the right one. The installation, repair, and maintenance of heating and air-conditioning systems — including heat pumps, solar thermal collectors, boilers, and ventilation ducts — all fall here. If the work you invoice is water supply pipework or drainage, it moves to other plumbing and heating systems under 43.22.05. Laying the gas network that feeds the boiler alone falls under 43.22.06.
I build and install masonry stoves and flue ducts — does that fall here or under masonry?
Usually here. Building or installing masonry stoves and laying flue ducts are explicitly covered under heating installations, so you stay with 43.22.07. This is not general masonry work: the laying of blocks and stonework for structural purposes is a different activity, classified under 43.91.00.
I install geothermal heat pumps — does that fall under this HVAC code or the geothermal one?
It depends on what you actually install. An air-to-air or air-to-water heat pump that heats or cools a building stays here under 43.22.07. When you build a true geothermal system — with ground probes and subsurface heat exchange — the activity moves to 43.22.01. The question is whether you are fitting a climate-control machine or a geothermal ground system.
I also install pool filtration systems — can I group that with air-conditioning here?
No, pool systems have their own code. The installation and maintenance of water treatment and filtration systems for swimming pools falls under 43.22.02, not here. This code covers heating, air-conditioning, heat pumps, and building ventilation.