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
- 43.3Completamento e finitura di edifici
- 43.32.0Posa in opera di infissi
- 43.32.02Posa in opera di porte non blindate, finestre, arredi, controsoffitti, pareti mobili e simili
Description
- installation of doors (except automated and revolving), windows, door and window frames, of wood or other materials
- installation of fitted kitchens, built-in cupboards, staircases, shopfittings, etc.
- interior completion (e.g. of ceilings and movable partitions)
- installation works for conservatories, verandas and balconies, of wood or other materials
- assembly of stands and stalls (e.g. at markets, exhibitions, fairs)
- assembly of stages
- interior non-technical installation and finishing of boats
Exclusion notes
Excluded from class 43.32:
- installation of automated and revolving doors, see 43.24
- laying of parquet and other wood floor covering, see 43.33
- rental and leasing of stands and stalls (e.g. for exhibitions or fairs), see 77.39
Frequently asked questions
I fit windows and doors, install fitted kitchens and built-in wardrobes — does this code apply or the furniture code?
Yes, this is it. The installation of non-security doors, windows, frames, fitted kitchens assembled on-site, built-in wardrobes, stairs and shop fittings falls under 43.32.02, together with suspended ceilings, movable partitions, verandas and temporary stages for events. If instead you build the suspended ceiling using plasterboard sheets, that is a separate trade under 43.31.01. Security doors have their own code at 43.32.01.
I set up trade-fair stands and demountable stages — does this belong here or is it a different activity?
Yes, the assembly of stands, market and trade-fair stalls, and the erection of stages for events are listed precisely within this code, so you stay under 43.32.02. Automatic and revolving doors, however, are excluded from here and go under other installation works at 43.24.09.
I build and install aluminium-and-glass verandas and conservatories — does this code apply or the glazing code?
Yes, this is it. The installation of verandas, conservatories and enclosed balconies — in timber or other materials — is listed precisely within 43.32.02 alongside window and door fittings. If instead the job is limited to fitting a single pane of glass or a mirror without the frame, that is glazing work under 43.34.02. This code covers the complete structure with its frames and fittings.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.32.02— Posa in opera di infissi, arredi, controsoffitti, pareti mobili e simili(unito da più codici)