Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
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Classification
- FCOSTRUZIONI
- 43Lavori di costruzione specializzati
- 43.4Lavori di costruzione specializzati nella costruzione di edifici
- 43.41.00Realizzazione di coperture
Description
- roof framing works
- installation of roof trusses
- external insulation of roofs
- laying of roof coverings
- installation of insulation in roofs
- waterproofing of roofs
- installation of drains, eaves gutters and rainwater pipes
- installation of roof lights and roof access hatches
- installation of snowguards on pitched roofs
- installation of roof safety equipment
Exclusion notes
Excluded from class 43.41:
- internal insulation of roofs, see 43.23
Frequently asked questions
I do roofs, roof coverings, gutters and waterproofing — this code or insulation?
Yes, this is the one. Roof framing, trusses, laying of roof coverings, waterproofing, gutters, downpipes, skylights, dormer windows, snow guards and roof safety equipment all fall under 43.41.00, including external roof insulation. When the insulation is on the inside of the roof, that part is listed under insulation systems in 43.23.00.
I only install gutters and downpipes without re-doing the roof covering — does this still apply?
Yes. The installation of gutters and rainwater pipes is explicitly listed within this code, so stay under 43.41.00 even without replacing the roof covering. Installing solar panels on a roof, however, is an electrical system and falls under 43.21.01.
I only waterproof the roof with membrane, without touching the covering — is this still the right code?
Yes. Roof waterproofing work is explicitly listed within 43.41.00, alongside external insulation and laying of roof coverings. Stay here even when you are only applying the membrane. Internal roof insulation, however, is listed under insulation systems in 43.23.00: that code covers the interior side; this one covers the covering and waterproofing.
As a sheet-metal worker I fit flashings and metal cladding both on the roof and on facades — same code?
It depends on where you are working. On the roof, flashings, gutters and metal roof-covering trims stay here under 43.41.00. When you fit metal sheets and cladding on the external walls of a building, the activity moves to other completion and finishing works in 43.35.00. The deciding factor is roof versus facade.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.91.00— Realizzazione di coperture(unito da più codici)