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
- 43.24.0Altri lavori di installazione edili
- 43.24.02Installazione di insegne non elettriche
Description
- installation of signs, whether illuminated or not
- installation of non electrical advertising billboards and advertising systems
- repair and maintenance of the aforementioned equipment
Exclusion notes
- installation of lighting and photovoltaic systems on buildings, see 43.21.01
- installation of street lighting and airport runway lighting, see 43.21.03
- erection of billboards or advertising columns, see 43.99.09
- installation of electrical signs and decorative lights, see 43.21.04
- installation of electrical votive and cemetery lighting systems, see 43.21.05
Excluded from class 43.24:
- installation of industrial machinery, see 33.20
- installation of lighting and photovoltaic systems on buildings, see 43.21
- installation of electrical votive and cemetery lighting systems, see 43.21
- installation of street lighting and airport runway lighting, see 43.21
- installation of electrical signs and decorative lights, see 43.21
- erection of billboards or advertising columns, see 43.99
Frequently asked questions
I install non-electric signs and advertising boards — does this code apply, or the illuminated signs code?
Yes, if the sign or board is non-electric, the installation belongs here, including repair and maintenance. The deciding factor is whether it is powered: as soon as the sign is electric or illuminated you move to the electrical installation code at 43.21.04. Erecting advertising hoardings or billboards as a structural work is instead listed under specialised construction works at 43.99.09.
Road signs installed along highways — does this belong here or under civil engineering?
Usually not here. Road signage and signs installed along roads form part of specialised civil engineering works at 43.50.00. This code covers non-electric signs on buildings and business premises, not road traffic signage.
I build and anchor large advertising billboards as a ground-fixed structure — does this code apply or is it specialised works?
It depends on what you are invoicing. Installing a non-electric sign or board on a shop or building stays here under 43.24.02. When you erect a large advertising billboard as a ground-fixed structure — that is, a structural installation — that work is listed under miscellaneous specialised construction works at 43.99.09. The distinction is whether you are fitting a sign or constructing a structure.