ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 81.22.09— Altre attività di pulizia di edifici e pulizia industriale n.c.a.(unito da più codici)
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 SPECIALIZZATI DI COSTRUZIONE
- 43.99.0Altri lavori specializzati di costruzione n.c.a.
- 43.99.01Pulizia a vapore, sabbiatura e attività simili per pareti esterne di edifici
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.