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
- EFORNITURA DI ACQUA; GESTIONE DI RETI FOGNARIE, ATTIVITÀ DI TRATTAMENTO DEI RIFIUTI E RISANAMENTO
- 38Attività di raccolta, recupero e smaltimento dei rifiuti
- 38.1Raccolta dei rifiuti
- 38.11.00Raccolta di rifiuti non pericolosi
Description
- collection of non-hazardous solid waste (i.e. garbage) within a local area (e.g. from households and businesses) by means of refuse bins, wheeled bins and containers, which may contain mixed recoverable materials
- collection of recyclable materials (separated or not)
- collection of non-hazardous waste of animal or vegetal origin
- collection of used cooking oils and fats
- collection of refuse in public places
- collection of yard waste
- collection of construction and demolition waste
- collection and removal of debris
- collection of waste output of industrial plants
- operation of waste transfer facilities for non-hazardous waste
- operation of waste collection facilities for non-hazardous waste
Exclusion notes
Excluded from division 38:
- wholesale of waste, see division 46
Excluded from class 38.11:
- collection of sewage, see division 37
- collection of hazardous waste, see 38.12
- operation of facilities for sorting recoverable waste, see 38.2
- operation of recovery facilities, see 38.2
- operation of landfills for the disposal of non-hazardous waste and permanent storage of non-hazardous waste, see 38.32
Frequently asked questions
I collect and transport municipal solid waste using bins — is that 38.11.00 or 38.12.00?
It is 38.11.00 when the waste collected is non-hazardous: household and industrial rubbish, recyclable materials, used cooking oils and fats, and construction and demolition debris. The deciding factor is the hazardous nature of the waste. If you collect hazardous waste (chemical, medical, batteries) you move to 38.12.00.
I run a transfer station where municipal waste arrives before going to a processing plant — is that still 38.11.00?
Yes. The operation of non-hazardous waste transfer facilities falls under 38.11.00 alongside collection. If, however, you mechanically process materials at the facility to produce secondary raw materials, that becomes recovery — for example 38.21.30 for plastics.
I collect used cooking oils and fats from restaurants and take them to a processing facility — is that 38.11.00?
Yes. The collection of used cooking oils and fats is listed among the activities of 38.11.00, because they are non-hazardous waste. What counts is that you collect and transport them. The subsequent transformation of those oils into secondary raw materials is a recovery activity, ATECO code 38.21.40.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 38.11.00— Raccolta di rifiuti solidi non pericolosi(unito da più codici)