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
- 38Attività di raccolta, recupero e smaltimento dei rifiuti
- 38.2Recupero dei rifiuti
- 38.22.00Recupero di energia
Description
- production of heat/steam by conversion of waste materials
- incineration with energy recovery
- pretreatment of waste for energy recovery
- energy recovery during waste thermal treatment
Exclusion notes
Excluded from division 38:
- wholesale of waste, see division 46
Excluded from group 38.2:
- treatment and disposal of wastewater, see 37.00
- waste disposal without recovery, see 38.3
Excluded from class 38.22:
- landfill gas recovery for gas supply, see 35.21
Frequently asked questions
I run an incinerator that burns waste and generates steam and electricity — is that 38.22.00?
Yes. Incineration with energy recovery and the production of heat and steam from the conversion of waste materials fall under 38.22.00. The deciding factor is energy recovery. If instead you burn waste solely for disposal without recovering any energy, the activity is 38.31.00.
Waste-to-energy plant: is that 38.22.00 or electricity generation under 35.11.00?
It is usually 38.22.00 when the primary activity is treating the waste and recovering energy from it. Pre-treatment of waste for energy recovery also falls here. A power plant that burns fuel to generate electricity as its primary purpose falls instead under 35.11.00.
I only pre-treat waste (shredding, drying) destined for a waste-to-energy plant — is that 38.22.00 or material recovery?
It's 38.22.00 when the pre-treatment prepares waste for energy recovery, because that activity is listed among the code's entries. What matters is the end use: energy. If instead you mechanically process waste to obtain secondary raw materials rather than energy, you are in the material recovery category — for example 38.21.40.