Tax Democracy

ATECO code 43.34.02

Glazing

POSA IN OPERA DI VETRI

ATECO code43.34.02

Recommended INPS scheme:

ARTIGIANI

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

86%

Classification

  • FCOSTRUZIONI
  • 43Lavori di costruzione specializzati
  • 43.3Completamento e finitura di edifici
  • 43.34.0Tinteggiatura e posa in opera di vetri
  • 43.34.02Posa in opera di vetri

Description

  • installation of glass, mirrors etc.

Exclusion notes

Excluded from class 43.34:

  • installation of windows, see 43.32
  • waterproofing of roofs, see 43.41
  • road painting and other marking of streets, see 43.50

Frequently asked questions

I install glazing and mirrors — is there a dedicated code, or does the joinery code apply?
Yes, the installation of glazing, mirrors and similar items has its own code: 43.34.02. Stay here as long as the work is fitting the glass itself. If you are instead installing a complete window unit with frame and joinery, that falls under joinery installation in 43.32.02. A structural all-glass curtain wall, on the other hand, falls under finishing works in 43.35.00.
Window panes versus a glass curtain wall — same code?
Usually not. Fitting an individual pane or mirror stays here under 43.34.02. A curtain wall — a glass facade mounted as a structural external cladding system — is listed under other completion and finishing works in 43.35.00. The deciding factor is whether you are fitting a pane or a facade system.
I install large custom wall mirrors in shops and bathrooms — this code or the one for furniture?
Yes, mirrors go here. The installation of glazing, mirrors and similar items falls under 43.34.02, including custom wall mirrors. When the mirror is part of a built-in fixture assembled on site — such as a fitted wardrobe or a shop display unit — the activity shifts towards furnishing installation in 43.32.02. The key question is whether you are fitting glass or a complete piece of furniture.

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