Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 82Attività amministrative, di supporto per le funzioni di ufficio e altri servizi di supporto alle imprese
- 82.9Servizi di supporto alle imprese n.c.a.
- 82.99Altri servizi di supporto alle imprese n.c.a.
- 82.99.9Altri servizi vari di supporto alle imprese n.c.a.
- 82.99.91Rilevamento del consumo di calore e acqua calda
Description
- reading of consumption of heat and hot water, including cost allocation
Exclusion notes
Excluded from class 82.99:
- activities of auctioning houses (wholesale) and online auction activities (wholesale), see 46.1
- activities of auctioning houses (retail sale) and online auction activities (retail sale), see 47.9
- providing film or tape captioning or subtitling services, see 59.12
- activities of shared service centres (SSC) with strategic and managerial/centralised activities, see 70.10
- consultancy activities in requesting certificates and handling practices, see 70.20
- business and other management consultancy activities, see 70.20
- activities of shared service centres (SSC) with two or more combined activities (set of administrative services) providing operational tasks for the whole enterprise or group (e.g. reception, financial planning, billing and record-keeping, personnel, postal and mailing services for the same enterprise group), see 82.10
- provision of document transcription services, see 82.10
- intermediation service activities for business support service activities n.e.c., see 82.40
- assessment and collection of taxes on behalf of third parties, e.g. for local governments, see 84.11
- managing formalities relating to burial and incineration of animal corpses and related activities, see 96.30
- managing formalities relating to burial and incineration of human corpses and related activities, see 96.30
- managing formalities relating to burial and incineration of animal corpses and related activities, see 96.30
Frequently asked questions
I read heat cost allocators in residential buildings and apportion heating costs among residents — which ATECO code applies?
82.99.91. Reading heat and hot water consumption data and apportioning the resulting costs is precisely what this code covers. This is an administrative metering service, not an activity involving the installation of heating systems.
Consumption metering (82.99.91) or installation of heat cost allocators: where does the line fall?
82.99.91 applies when you read consumption data and apportion costs. The installation and maintenance of heat cost allocators and heating systems is an installation trade, falling under construction and installation work in division 43. The deciding factor is whether you read meters or install them.
Is this metering service a business support service or should it go under the catch-all 82.99.99?
It has its own specific code — 82.99.91 — not the catch-all. The residual code 82.99.99 is only used when an activity does not fit any explicit entry in class 82.99. Heat and hot water consumption metering has a dedicated entry.