ATECO Codes — Water collection, treatment and supply
Division 36 groups the collection of water from rivers, lakes and aquifers, treatment and purification, desalination and distribution through pipelines or tankers. This sector is dominated primarily by utility operators of significant size, but code 36.00.00 may also concern small operators who distribute water or manage water networks. For those who open a VAT number, the activity falls under commercial activities for tax and social security purposes.
- ATECO 2025 codes
- 1
- Flat-rate eligible
- 1 of 1
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
What is the profitability coefficient for ATECO code 36.00.00 under the flat-rate regime?
Code 36.00.00 falls under 'other economic activities', with a profitability coefficient of 67%. This means that taxable income is calculated by applying 67% to revenue collected: on that base, net of contributions paid, the flat tax of 15% applies (or 5% for the first five years of a new business activity). You can estimate the amount due with our tax calculator.
Which INPS scheme am I registered with under ATECO code 36?
The activity of water collection and supply is classified as commercial, so registration is with the INPS Trader Management scheme. This entails fixed minimum contributions (around €4,500–€4,600 per year) plus the percentage share on income above the minimum. Anyone starting a new activity under the flat-rate regime can request a 35% reduction on contributions.
Do water vending machines and 'water houses' fall under code 36?
No. The sale of water through automatic dispensers or water kiosks is classified under code 47.99.20 (retail sale via automatic vending machines), which carries a profitability coefficient of 40% — lower than the 67% of code 36. Division 36 also excludes the bottling of mineral water and the treatment of wastewater, which has its own code under division 37.