Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 81Attività di servizi per edifici e per la cura del paesaggio
- 81.2Attività di pulizia
- 81.23Altre attività di pulizia
- 81.23.9Altre attività di pulizia n.c.a.
- 81.23.91Pulitura delle strade e rimozione di neve e ghiaccio
Description
- street sweeping
- snow and ice removal
Exclusion notes
Excluded from group 81.2:
- agricultural pest control, see 01.61
- carpet and rug shampooing, drapery and curtain cleaning, see 96.10
Excluded from class 81.23:
- agricultural pest control, see 01.61
- cleaning of motor vehicles, including car wash, see 95.31
Frequently asked questions
I sweep streets and clear snow for local authorities — ATECO code 81.23.91 or general cleaning?
I only handle snow clearance with gritting vehicles in winter — does this fall here or under road services?
It falls here. Snow and ice removal is explicitly listed in 81.23.91 alongside street sweeping. It is a street cleaning service. Maintaining green spaces along roads is a landscaping activity under 81.30.00.
I sweep streets and squares but also carry out pest control in public areas — do I keep 81.23.91 or switch codes for the pest control?
For sanitation, disinfection, and pest control, the dedicated code 81.23.10 is usually the right choice. Code 81.23.91 covers street sweeping and snow and ice removal.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 81.29.91— Pulizia e lavaggio di aree pubbliche, rimozione di neve e ghiaccio(corrispondenza diretta)