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
- 43.9Altri lavori di costruzione specializzati
- 43.91.00Lavori di muratura
Description
- bricklaying, block laying, stone setting and other masonry works
Frequently asked questions
I build walls in brick, block and stone — this code or the foundations one?
Yes, the laying of bricks, blocks and stones and other masonry work is this code: 43.91.00. Stay here for walls proper. When you move on to foundations, pile driving or structural steelwork for buildings, the activity becomes specialised construction work in 43.42.00. Plastering the walls once they are up is a separate phase, covered by 43.31.02.
Masonry and concrete casting — same code or two different ones?
Usually two. The laying of blocks and stones stays here under 43.91.00; concrete work and casting is listed under other specialised construction work in 43.99.09. The deciding factor is the material: brick and stone here, poured concrete there.
I build new walls but first I demolish the old partitions — does everything go under this code?
Usually not — demolition is a separate activity. The laying of bricks, blocks and stones for new walls stays here under 43.91.00. Demolishing and dismantling existing walls and structures is a separate activity, covered by 43.11.00. Anyone who regularly carries out both demolition and masonry work can hold both codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.39.01— Attività non specializzate di lavori edili (muratori)(unito da più codici)