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
- 43.22.06Installazione di impianti per la distribuzione del gas
Description
- installation, repair and maintenance of:
- gas fittings
- steam piping
- installation of medical gas distribution systems in hospitals
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 commission gas networks and fittings — does this code apply, or is it the heating one?
Yes, if what you lay is the gas distribution network, fittings, and steam pipework, this is the right code. The boundary is defined by what you install: gas pipework and steam distribution stays under 43.22.06. When you fit the boiler, heat pump, or split system that the gas feeds, the work becomes heating and moves to 43.22.07. For water supply networks and other plumbing and heating systems, see 43.22.05.
I install medical gas distribution systems in hospitals — does that fall here or under a separate sanitary installation?
Yes, the installation of medical gas distribution systems in hospitals is explicitly mentioned within this code, so you remain under 43.22.06. It is the gas that determines the classification, not the fact that the building is a hospital. If on the same site you also install the air-conditioning system for the operating theatres, that part falls under 43.22.07.
I lay gas networks but also do drainage and pipe unblocking — two codes or just this one?
Usually two, because these are different types of installation. Gas networks, fittings, and steam pipework stay here under 43.22.06. Water supply and wastewater pipework, hydraulic and sanitary systems, and drain unblocking are a separate activity, classified under 43.22.05. Businesses that regularly do both can register both codes.
I also install sprinkler fire suppression systems alongside gas networks — does that fall under this code?
No, sprinkler installation is a separate trade. The installation and maintenance of sprinkler fire suppression systems has its own dedicated code, 43.22.03. Only the gas distribution network remains here. The deciding factor is the function of the system: transporting gas versus extinguishing fire.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.22.02— Installazione di impianti per la distribuzione del gas (inclusa manutenzione e riparazione)(corrispondenza diretta)