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
- 43.1Demolizione e preparazione del cantiere edile
- 43.13.00Trivellazioni e perforazioni
Description
- test drilling, test boring and core sampling for construction, geophysical, geological or similar purposes
Exclusion notes
Excluded from class 43.13:
- drilling of production oil or gas wells, see 06.10, 06.20
- test drilling, associated with extraction of petroleum or gas, see 09.10
- test drilling and boring support services (e.g. associated with mining activities), see 09.90
- water well drilling, see 42.21
- geothermal drilling, see 42.21
- shaft sinking, see 43.50
- exploration of oilfields and gas fields, geophysical, geological and seismic surveying, see 71.12
Frequently asked questions
I carry out geological surveys and core drilling for construction: ATECO code 43.13.00?
Yes. Test drilling, boring and core sampling for construction, geophysical, geological or similar purposes is exactly 43.13.00. If instead you drill a water well or a geothermal borehole as part of a water infrastructure project, that falls under 42.21.00.
What is the difference between 43.13.00 and construction site earthworks?
The type of work differs. 43.13.00 is drilling and coring for sub-surface investigation; excavation, grading and earthmoving are 43.12.09. Drilling goes deep into the ground; earthworks move material at the surface.
Geophysical borings to study the ground before construction: do they fall here?
Yes, geophysical and geological test borings are covered by 43.13.00. This is the code for investigative drilling for construction purposes. Preparing a site for an archaeological excavation, on the other hand, has its own dedicated code, 43.12.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 43.13.00— Trivellazioni e perforazioni(corrispondenza diretta)