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
- EFORNITURA DI ACQUA; GESTIONE DI RETI FOGNARIE, ATTIVITÀ DI TRATTAMENTO DEI RIFIUTI E RISANAMENTO
- 38Attività di raccolta, recupero e smaltimento dei rifiuti
- 38.3Smaltimento dei rifiuti senza recupero
Description
Notes from sub-category 38.31.00:
- disposal and treatment prior to disposal of waste by combustion or thermal treatment without energy recovery
Notes from sub-category 38.32.00:
- operation of landfills for the disposal of waste
- treatment of organic waste for landfilling or permanent storage
- disposal of hazardous waste from dismantling of wrecks, e.g. refrigerators
- disposal of by-products of animal origin in landfills
- permanent underground storage of waste in a deep geological cavity (e.g. in salt or potassium mines)
- storage of captured carbon dioxide
Notes from sub-category 38.33.00:
- release of liquid waste to seas/oceans or other water bodies, including seabed insertion
- injection of pumpable discards into wells, salt domes or naturally occurring repositories
Exclusion notes
- treatment and disposal of wastewater, see 37.00
- waste recovery, see 38.2
Excluded from division 38:
- wholesale of waste, see division 46
Excluded from class 38.31:
- thermal treatment with the resulting production of energy, see 38.22
Excluded from class 38.32:
- operation of facilities where waste is unloaded for further transport, see 38.1
- operation of facilities where recoverable materials are sorted, see 38.21
- decontamination, cleaning up land, water and toxic material abatement, see 39.00
Excluded from class 38.33:
- operation of facilities where recoverable materials are sorted, see 38.21
- energy recovery by thermal treatment of waste, see 38.22
- decontamination, cleaning up land, water and toxic material abatement, see 39.00
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025:
