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
- 43.99.0Altri lavori di costruzione specializzati n.c.a.
- 43.99.01Noleggio di gru e altre attrezzature edili con operatore
Description
- rental of cranes and other building equipment which cannot be allocated to a specific construction type, with an operator
- rental or operating leasing of scaffolds and work platforms, including erection and dismantling
Exclusion notes
Excluded from class 43.99:
- reinforcement steel bending activities, not at the construction site, see 24.33
- rental of construction machinery and equipment without an operator, see 77.32
- rental of scaffolds and work platforms, without erection and dismantling, see 77.32
- conservation and restoration of cultural heritage, of historical and archaeological assets, including buildings, see 91.30
Frequently asked questions
I rent cranes and scaffolding with my own operator and erect them myself — this code or rental without operator?
Yes, with an operator this is the right code. The rental of cranes and construction equipment with operator, and the rental of scaffolding and working platforms including erection and dismantling, fall under 43.99.01. The deciding factor is the operator and the erection service: if you only erect and dismantle scaffolding as a service — without renting it out — look instead at other specialised construction work in 43.99.09, where scaffolding erection is listed separately.
Only erecting and dismantling scaffolding on site, without renting it out — where does that go?
Usually not here. The erection and dismantling of scaffolding and working platforms as a stand-alone service, without renting out the equipment, is listed under other specialised construction work in 43.99.09. This code applies when you rent cranes and scaffolding and provide the operator and erection service.
I rent an excavator with my operator but he then carries out the actual excavation — which code applies?
It depends on what you invoice. If you are selling the hire of the machine with an operator — without taking responsibility for the finished works — stay under 43.99.01. When you take on the execution of the work itself — for example the excavation or the foundations of an infrastructure — you move to specialised civil engineering works in 43.50.00. The deciding factor is whether you are selling machine-hours or a completed job.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.99.02— Noleggio di gru ed altre attrezzature con operatore per la costruzione o la demolizione(corrispondenza diretta)