ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 38.12.00— Raccolta di rifiuti pericolosi(rimappatura complessa)
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; RETI FOGNARIE, ATTIVITÀ DI GESTIONE DEI RIFIUTI E RISANAMENTO
- 38ATTIVITÀ DI RACCOLTA, TRATTAMENTO E SMALTIMENTO DEI RIFIUTI; RECUPERO DEI MATERIALI
- 38.1RACCOLTA DEI RIFIUTI
- 38.12Raccolta di rifiuti pericolosi
- 38.12.00Raccolta di rifiuti pericolosi solidi e non solidi
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.