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
- 43.22Installazione di impianti idraulici, di riscaldamento e di condizionamento dell'aria
Description
Notes from sub-category 43.22.01:
- installation, repair and maintenance of geothermal systems
Notes from sub-category 43.22.02:
- installation, repair and maintenance of pool filter systems
Notes from sub-category 43.22.03:
- installation, repair and maintenance of fire sprinkler systems
Notes from sub-category 43.22.04:
- installation, repair and maintenance of lawn sprinkler systems
Notes from sub-category 43.22.05:
- installation, repair and maintenance of:
- plumbing and sanitary equipment
- water and wastewater pipes
- cleaning and unblocking of drainpipes in buildings
- installation of water meters
Notes from sub-category 43.22.06:
- installation, repair and maintenance of:
- gas fittings
- steam piping
- installation of medical gas distribution systems in hospitals
Notes from sub-category 43.22.07:
- 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
- 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
Excluded from sub-category 43.22.03:
- installation, repair and maintenance of fire alarms, see 43.21.01