ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 38.3— Smaltimento dei rifiuti senza recupero(rimappatura complessa)
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; RETI FOGNARIE, ATTIVITÀ DI GESTIONE DEI RIFIUTI E RISANAMENTO
- 38ATTIVITÀ DI RACCOLTA, TRATTAMENTO E SMALTIMENTO DEI RIFIUTI; RECUPERO DEI MATERIALI
- 38.2TRATTAMENTO E SMALTIMENTO DEI RIFIUTI
- 38.22.00Trattamento e smaltimento di rifiuti pericolosi
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.