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
- 43.50.00Lavori di costruzione specializzati nell'ingegneria civile
Description
- construction activities specialising in one aspect common in civil engineering, requiring specialised skills or equipment:
- construction of foundations for civil engineering, including piledriving
- shaft sinking
- erection of steel elements for civil engineering projects
- installation of crash barriers, traffic signs, etc.
- erection of noise protection walls (e.g. along roads)
- installation of street furniture
- installation of prefabricated swimming pools
- road painting and other marking of streets
- erection of protective rock walls and installation of rockfall protection
Exclusion notes
Excluded from class 43.50:
- surface work, e.g. paving of roads (asphalt, concrete, stone, etc.), see 42.11
- construction of non-prefabricated swimming pools, see 42.99
Frequently asked questions
I do road markings, crash barriers and rockfall barriers — this code or the buildings one?
Yes, for civil engineering works this is the one. Painting of road markings, crash barriers and noise barriers, road signs, street furniture, infrastructure foundations, well drilling, rock-face stabilisation with rockfall barriers and prefabricated swimming pools all fall under 43.50.00. The same specialised work applied to buildings goes instead to 43.42.00.
I install street furniture and prefabricated swimming pools — here or under miscellaneous works?
Yes, usually here. The installation of street furniture and prefabricated swimming pools is listed within this civil engineering code, so stay under 43.50.00. For works common to more than one type of structure — such as scaffolding or concrete beam repair — look instead at other specialised construction work in 43.99.09.
I dig wells and also do core drilling and exploratory boreholes — same code?
Usually not — these are two different activities. Well digging as a civil engineering work stays here under 43.50.00. Drilling, exploratory boreholes and core sampling for geological, geophysical or construction purposes have their own code: 43.13.00. The deciding factor is whether you are sinking a well or carrying out a ground survey.