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
- 38.12.00Raccolta di rifiuti pericolosi
Description
- collection of hazardous waste, e.g.:
- used oil from ships or garages
- paints and varnishes
- biohazardous waste
- hazardous waste of animal origin
- nuclear waste
- collection of expired pharmaceuticals
- used batteries
- operation of waste transfer facilities for hazardous waste
Exclusion notes
Excluded from division 38:
- wholesale of waste, see division 46
Excluded from class 38.12:
- collection of non-hazardous waste, see 38.11
- operation of landfills for the disposal of hazardous waste and permanent storage of hazardous waste, see 38.32
- remediation and clean-up of contaminated buildings, mine sites, soil or groundwater (e.g. asbestos removal), see 39.00
Frequently asked questions
I collect medical and chemical waste from hospitals and industrial sites — is that 38.12.00?
Yes. The collection of hazardous waste and the operation of facilities for its transfer fall under 38.12.00. The key difference from the neighbouring code is the hazardous nature of the material. For non-hazardous waste such as household rubbish and construction debris, you use 38.11.00.
I carry out asbestos removal from a roof — is that 38.12.00 or another code?
Usually not: the removal of asbestos, lead-based paints and other toxic materials has a dedicated code, 39.00.01. Code 38.12.00 covers the collection and transport of hazardous waste, not the on-site removal and remediation work.
I collect used batteries, expired medicines and hazardous WEEE such as refrigerators — is that 38.12.00?
Yes. The collection of used batteries, expired medicines and hazardous waste falls under 38.12.00, along with used oil from garages and boats. The deciding factor is the hazardous nature of the material. Non-hazardous WEEE — such as small household appliances without toxic components — follows the non-hazardous waste collection code instead: 38.11.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 38.12.00— Raccolta di rifiuti pericolosi solidi e non solidi(rimappatura complessa)