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
- 43.21.0Installazione di impianti elettrici
- 43.21.04Installazione di insegne elettriche e luminarie per feste
Description
- installation of electrical signs
- electrical installation of lighting systems for events, fairs and exhibitions
- electrical installation of decorative lights and festive illuminations
- electrical installation for exhibition stands
- repair and maintenance of the aforementioned electrical systems
Exclusion notes
Excluded from class 43.21:
- construction of distribution lines for electricity and telecommunication, see 42.22
- construction of solar and wind energy farms, see 42.22
- construction of stations for distribution of electricity (e.g. for electric vehicles), see 42.22
- installation of lightning conductors, see 43.24
- monitoring and remote monitoring of electronic security systems (e.g. burglar alarms and fire alarms, including their installation and maintenance), see 80.09
Frequently asked questions
I install festive lights and illuminated signs for local fairs and events — is that ATECO code 43.21.04?
Yes. Electric signs, event and trade-fair lighting, festive decorative lights, and lighting installations for exhibition stands all fall under 43.21.04. Fixed lighting installations inside a building are instead classified under 43.21.01, which explicitly excludes decorative festive lights.
I handle the electrical fit-out of trade-fair stands — does that fall under 43.21.04?
Yes, electrical installations for exhibition stands and lighting for trade fairs and events are specifically listed in the activities of 43.21.04. This is the code for temporary electrical fitting. If you install votive lighting in a cemetery, that falls under 43.21.05 instead.
What is the difference between Christmas street lights and permanent public street lighting?
They are different codes. Electric decorative lights for festivities — even when strung over a street — are 43.21.04; permanent public street lighting and signalling devices are 43.21.03. The key question is whether the installation is temporary for a celebration or permanent for traffic purposes.