F
F - ATECO Codes Construction
Section F groups the construction industry: building construction (division 41), civil engineering works such as roads, bridges and networks (division 42), and specialised site work from bricklaying to system installation (division 43). For those who register a VAT number in these activities, the flat-rate regime applies a profitability coefficient of 86%, among the highest available. Enrolment is almost always in the INPS artisans' scheme, with mandatory registration at the Chamber of Commerce and INAIL.
- ATECO 2025 codes
- 44
- Flat-rate eligible
- 44 of 44
- Profitability coefficient
- 86%
- Prevalent INPS scheme
- Artigiani
42.11.00ATECO Code Construction of Roads and Motorways42.12.00ATECO Code Construction of Railways and Underground Railways42.13.00ATECO Code Construction of Bridges and Tunnels42.21.00ATECO Code Construction of Utility Projects for Fluid Transport42.22.00ATECO Code Construction of Utility Projects for Electricity and Telecommunications42.91.00ATECO Code Construction of Water Projects42.99.00ATECO Code Construction of Other Civil Engineering Works N.e.c.43.11.00ATECO Code Demolition43.12.01ATECO Code Site Preparation for Archaeological Excavations43.12.09ATECO Code Other Building Site Preparation Activities43.13.00ATECO Code Test Drilling and Boring43.21.01ATECO Code Installation of Lighting and Photovoltaic Systems in Buildings43.21.02ATECO Code Installation of Telecommunications Cabling and Other Networks43.21.03ATECO Code Installation of Street Lighting and Airfield Lighting Systems43.21.04ATECO Code Installation of Electric Signs and Festive Lighting43.21.05ATECO Code Installation of Votive and Cemetery Electrical Lighting Systems43.22.01ATECO Code Installation of Geothermal Systems43.22.02ATECO Code Installation of Water Treatment Systems for Swimming Pools43.22.03ATECO Code Installation of Fire Suppression Systems43.22.04ATECO Code Installation of Garden Irrigation Systems43.22.05ATECO Code Installation of Other Plumbing and Heating Systems43.22.06ATECO Code Installation of Gas Distribution Systems43.22.07ATECO Code Installation of Heating and Air Conditioning Systems43.23.00ATECO Code Installation of Insulation Systems43.24.01ATECO Code Installation of Lifts and Escalators43.24.02ATECO Code Installation of Non-Electric Signs43.24.09ATECO Code Other Building Installation Work N.e.c.43.31.01ATECO Code Drywall / Plasterboard Installation43.31.02ATECO Code Other Plastering Work43.32.01ATECO Code Installation of Armoured Doors43.32.02ATECO Code Installation of Non-Armoured Doors, Windows, Furniture, Suspended Ceilings, Partition Walls and the Like43.33.00ATECO Code Floor and Wall Covering43.34.01ATECO Code Painting43.34.02ATECO Code Glazing43.35.00ATECO Code Other Building Completion and Finishing Work43.41.00ATECO Code Roofing Activities43.42.00ATECO Code Other Specialised Construction Activities for Buildings43.50.00ATECO Code Specialised Construction Activities in Civil Engineering43.60.00ATECO Code Intermediary Service Activities for Specialised Construction Services43.91.00ATECO Code Bricklaying and Masonry43.99.01ATECO Code Rental of Cranes and Other Construction Equipment with Operator43.99.02ATECO Code Work on Historic and Archaeological Sites and Buildings43.99.09ATECO Code Other Miscellaneous Specialised Construction Activities N.e.c.Frequently asked questions
What is the profitability coefficient for a construction business in the flat-rate regime?
Construction activities in section F carry a coefficient of 86%, the highest alongside street-market retail. This means taxable income equals 86% of fees collected, while the remaining 14% is recognised as a flat-rate cost allowance without the need to document actual expenses. On that taxable base the substitute tax is 5% for the first five years of a new activity, then 15%. You can see how much you would pay on your own figures and calculate your taxes.
Does a bricklayer or construction firm pay into the INPS artisans' scheme or the separate management?
Anyone who carries out building work independently — as a bricklayer, tiler or construction firm — enrolls in the INPS artisans' scheme, not the separate management. This entails fixed contributions on the minimum threshold (around €4,500 per year in 2025) payable even on low revenue, plus 24% on the portion of income exceeding the threshold. Under the flat-rate regime you can apply for a 35% reduction on contributions, though this proportionally reduces the pensionable contribution years accrued.
Can I open a construction business in the flat-rate regime, and up to what turnover?
Yes, construction activities are eligible for the flat-rate regime provided annual revenue stays within €85,000 and there are no exclusion conditions, such as a stake in a partnership or employment income above €35,000. The €20,000 ceiling on staff and collaborator costs also applies. Bear in mind that in construction subcontracting between businesses the reverse charge mechanism applies, so invoices must be issued without VAT and include the reverse charge notation.