ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 38.11.00— Raccolta di rifiuti non pericolosi(unito da più codici)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
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
- 38.11Raccolta di rifiuti non pericolosi
- 38.11.00Raccolta di rifiuti solidi non pericolosi
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.