Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
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Classification
- 84Amministrazione pubblica e difesa; assicurazione sociale obbligatoria
- 84.1Amministrazione dello Stato e delle politiche economiche, sociali e ambientali della comunità
- 84.12Regolamentazione dei servizi di assistenza sanitaria, istruzione, servizi culturali e di altri servizi sociali
- 84.12.30Regolamentazione dei servizi per l'edilizia abitativa e la tutela dell'ambiente
Description
- administration of potable water supply programmes
- administration of waste collection and disposal operations
- administration of environmental protection programmes
- administration of housing programmes
Exclusion notes
Excluded from class 84.12:
- sewerage, refuse disposal and remediation activities, see divisions 37, 38, 39
- compulsory social security activities, see 84.30
- education activities, see section Q
- human health-related activities, see division 86
- museums and other cultural institutions, see division 91
- activities of government-operated libraries and archives, see 91.1
- sporting or other recreational activities, see division 93
Frequently asked questions
Does a public body that administers waste collection and environmental protection programmes belong under 84.12.30 or under the waste codes in division 38?
84.12.30. Activities here include the administration of waste collection and disposal programmes, drinking-water supply, environmental protection and housing. Those who physically collect or dispose of waste fall under division 38 — for example 38.11.00. Code 84.12.30 administers the programme; it does not drive the lorry.
Does a regional housing or public-housing agency use 84.12.30?
Yes, when its function is to administer housing programmes — one of the activities explicitly listed. Code 84.12.30 covers public regulation of housing and the environment. If the body instead constructs or directly manages properties as an economic activity, the classification shifts towards construction or real-estate management.
What is the difference between 84.12.30 and the regulation of energy-related environmental services 84.13.20?
The difference lies in the sector being administered. Code 84.12.30 covers housing, drinking water, waste and environmental protection — services tied to public welfare and the built environment. Code 84.13.20 (84.13.20) regulates fuels and energy as an economic sector. Environmental protection goes here; energy policy goes there.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 84.12.30— Regolamentazione dell'attività degli organismi preposti alla gestione di progetti per l'edilizia abitativa e l'assetto del territorio e per la tutela dell'ambiente(corrispondenza diretta)