Tax Democracy

ATECO code 43.21.01

Electrical installation in buildings and other construction works (including maintenance and repair)

INSTALLAZIONE DI IMPIANTI ELETTRICI IN EDIFICI O IN ALTRE OPERE DI COSTRUZIONE (INCLUSA MANUTENZIONE E RIPARAZIONE)

ATECO code43.21.01

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 43.21.01Installazione di impianti di illuminazione e fotovoltaici in edifici(rimappatura complessa)

Recommended INPS scheme:

ARTIGIANI

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

86%

Classification

  • FCOSTRUZIONI
  • 43LAVORI DI COSTRUZIONE SPECIALIZZATI
  • 43.2INSTALLAZIONE DI IMPIANTI ELETTRICI, IDRAULICI ED ALTRI LAVORI DI COSTRUZIONE E INSTALLAZIONE
  • 43.21Installazione di impianti elettrici
  • 43.21.0Installazione di impianti elettrici ed elettronici (inclusa manutenzione e riparazione)
  • 43.21.01Installazione di impianti elettrici in edifici o in altre opere di costruzione (inclusa manutenzione e riparazione)

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.

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