ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 37.00.00— Gestione delle reti fognarie(corrispondenza diretta)
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
- 37.00Gestione delle reti fognarie
- 37.00.00Raccolta e depurazione delle acque di scarico
Frequently asked questions
I empty and clean septic tanks and drain sewers with a tanker truck — is that 37.00.00?
Yes. The emptying and cleaning of cesspits, septic tanks, sewers and inspection chambers falls under 37.00.00, as does the maintenance and cleaning of sewers and drains. The collection of solid waste from bins is a separate activity: 38.11.00.
I operate a wastewater treatment plant — is that 37.00.00 or waste treatment under code 38?
It is usually 37.00.00, because the collection, transport and treatment of wastewater from households and businesses falls here, including the drying of sewage sludge. When materials (for example phosphorus) are recovered from the treatment process as secondary raw materials, that recovery phase falls under 38.21.40.
I hire out and empty portable chemical toilets for construction sites and events — is that 37.00.00 or equipment rental?
It is usually 37.00.00 when the service includes emptying and servicing the chemical toilets, which is expressly listed among the code's activities alongside the emptying of cesspits and inspection chambers. What matters is that you are managing wastewater. The straightforward rental of a chemical toilet without an emptying service would instead be equipment hire, outside this code.
I treat wastewater and then reuse it for irrigation or groundwater recharge — does it still fall under 37.00.00?
Yes. The operation of wastewater treatment plants for reuse purposes, including artificial recharge of underground water bodies, is listed among the activities of 37.00.00. The supply of water already designated for drinking purposes is a separate activity, ATECO code 36.00.00.