E
E - ATECO Codes Water Supply and Waste Management
Section E groups activities related to the water cycle and waste management: water collection, treatment and supply, sewerage, waste collection and disposal, materials recovery and site remediation. These sectors are largely dominated by utilities and structured companies, but also include small sole traders operating in waste haulage, scrapping, and the recovery of metals and plastics. From a tax perspective these activities fall under services, with a profitability coefficient of 67% in the flat-rate regime, and INPS enrolment in the artisans' or commerciants' scheme depending on the activity.
- ATECO 2025 codes
- 16
- Flat-rate eligible
- 16 of 16
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
38.11.00ATECO Code Collection of Non-Hazardous Waste38.12.00ATECO Code Collection of Hazardous Waste38.21.11ATECO Code Dismantling of Ship Hulls for Material Recovery38.21.12ATECO Code Dismantling of Other Wrecks38.21.20ATECO Code Recovery of Materials from Metal Waste38.21.30ATECO Code Recovery of Materials from Plastic Waste38.21.40ATECO Code Recovery of Materials from Other Waste38.22.00ATECO Code Energy Recovery38.23.00ATECO Code Other Waste Recovery Activities38.31.00ATECO Code Incineration Without Energy Recovery38.32.00ATECO Code Landfill Disposal or Permanent Storage38.33.00ATECO Code Other Waste Disposal ActivitiesFrequently asked questions
Does someone who collects or transports waste need to register with the National Register of Environmental Managers?
Yes. Anyone who collects, transports, recovers, disposes of or brokers waste must register with the National Register of Environmental Managers (Albo Nazionale Gestori Ambientali), regardless of the tax regime chosen. Registration requires the appointment of a qualified Technical Manager and proof of financial capacity, and must be submitted online to the regional section covering the registered office. Registering a VAT number with a division 38 ATECO code does not substitute for this enrolment.
What profitability coefficient applies to waste management activities in the flat-rate regime?
Section E codes fall under 'other economic activities', with a profitability coefficient of 67%. On €30,000 of receipts the taxable base is therefore €20,100, on which the substitute tax (15%, or 5% for the first five years of a new activity) and INPS contributions are calculated. You can calculate your taxes based on your expected turnover.
Which INPS scheme does someone registering a VAT number in waste management or materials recovery enrol in?
For a sole trader engaged in waste collection, recovery or scrapping the typical classification is the INPS artisans' or commerciants' scheme, with the associated fixed contributions on the minimum threshold plus a percentage on income above that threshold. The choice between artisans and commerciants depends on the predominant nature of the activity and is determined by the Chamber of Commerce at registration. Under the flat-rate regime you can apply for a 35% contribution reduction.