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
- 43.3Completamento e finitura di edifici
- 43.33.00Rivestimento di pavimenti e di pareti
Description
- laying, tiling, hanging or fitting in buildings or within other constructions of:
- ceramic, concrete or cut stone wall or floor tiles, ceramic stove fitting
- parquet and other wooden floor coverings, wooden wall coverings
- carpets and linoleum floor coverings, including of rubber or plastic
- terrazzo, marble, granite or slate floor or wall coverings
- wallpaper
- application of ornamental stuccowork
- creation of continuous floors in resin, concrete etc.
- sanding, polishing and sealing of parquet and other wooden floor coverings
Exclusion notes
Excluded from class 43.33:
- wall cladding for exterior walls, see 43.35
Frequently asked questions
I lay tiles, parquet and resin floors, and I hang wallpaper — does this all fall under this code?
Yes. Ceramic tiles, parquet, carpet, linoleum, marble, granite, slate, wallpaper, ornamental stucco and continuous resin floors all fall under 43.33.00, including sanding and polishing of parquet. If instead you paint the walls, that is painting and decorating under 43.34.01. Fitting glazing and mirrors has a separate code at 43.34.02.
Sanding and polishing existing parquet without laying new flooring — same code?
Yes, same code. Sanding, polishing and sealing parquet and other timber floor coverings are included under 43.33.00, even when no new floor is being laid. There is no separate code for timber floor maintenance alone: it stays within floor and wall covering.
I lay continuous resin floors but also prepare the screed underneath — do I need two codes?
Usually yes. Laying the continuous resin or concrete floor as the final surface finish is listed precisely under 43.33.00. Building the screed — the base layer on which the floor is then applied — falls instead under other building completion and finishing works at 43.35.00. The distinction is whether you are selling the surface covering or the substrate that supports it.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.33.00— Rivestimento di pavimenti e di muri(unito da più codici)