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
- 36.00.00Raccolta, trattamento e fornitura di acqua
Description
- abstraction of water from rivers, lakes and groundwater
- treatment of water for the water supply
- purification of water for water supply purposes
- desalting of sea or groundwater to produce water as the principal product of interest
- distribution of water through mains, by trucks or other means
- rainwater collection
- operation of irrigation canals
- rental and leasing of water distribution networks
Exclusion notes
Excluded from class 36.00:
- provision of irrigation services for agricultural purposes, see 01.61
- production of natural mineral waters and other bottled waters, see 11.07
- treatment of wastewater in order to prevent pollution, see 37.00
- installation of water meters, see 43.22
- transport of water via pipelines, not through mains, see 49.50
- water meter reading by third parties, see 82.99
Frequently asked questions
I operate a water supply network and distribute drinking water — is that 36.00.00 or sewerage management?
It's 36.00.00. Abstraction, treatment and distribution of water through pipelines, tanker trucks or other means all fall here, including desalination and the management of irrigation canals. The collection and treatment of wastewater is a separate activity: 37.00.00.
I deliver drinking water by tanker truck to areas without a mains connection — does that fall under 36.00.00?
Yes. The distribution of water by truck or other means of transport is explicitly listed among the activities of this code, so tanker delivery remains 36.00.00, just like mains distribution. If the same water is bottled and sold as a beverage, that becomes a food manufacturing activity and falls outside this code.
I operate a desalination plant that converts seawater into drinking water for the mains network — is that 36.00.00?
Yes. Desalination of seawater or underground water to produce primarily drinking water is listed among the activities of 36.00.00, alongside abstraction and water treatment. What matters is that the output is water intended for supply. The remediation of contaminated water following an environmental incident is a different matter entirely, covered by ATECO code 39.00.09.
I manage irrigation canals for farmland — does that fall under 36.00.00 or hydraulic construction works?
It is usually 36.00.00, because the operation of irrigation canals is listed among the code's activities, as is rainwater harvesting. Here you are managing water in order to supply it. The physical construction of canals and irrigation systems is civil engineering work, covered by ATECO code 42.21.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 36.00.00— Raccolta, trattamento e fornitura di acqua(corrispondenza diretta)