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
- 43.22.01Installazione di impianti geotermici
Description
- installation, repair and maintenance of geothermal 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 geothermal heat pumps and ground probes — is that ATECO code 43.22.01?
Yes. The installation, repair, and maintenance of geothermal systems is exactly 43.22.01. It is a dedicated code within the plumbing and heating group. Other hydraulic, sanitary, and heating installations in a building fall under 43.22.05.
What is the difference between installing a geothermal system and geothermal drilling under division 42?
The distinction depends on what you actually do. 43.22.01 is the installation of the geothermal system within a building; geothermal drilling as a public utility water works project falls under 42.21.00. Fitting the system is one thing; boring the geothermal well is another.
I do both geothermal and general plumbing/heating work — can I use just one code?
No, they are separate codes. Geothermal work has its own entry, 43.22.01; hydraulic, sanitary, and drainage installations fall under 43.22.05. Businesses that do both typically register more than one code, with the predominant activity listed as the primary one.