Division 38: Waste collection, recovery and disposal activities

Section E, Water supply; sewerage, waste management and remediation activities. 12 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 38Waste collection, recovery and disposal activities

    This division includes the collection, pretreatment for recovery or disposal, recovery and disposal of waste materials and its organisation.

    Collection of waste which solely supports the subsequent recovery or disposal of the collected waste by the same unit is to be regarded as waste recovery or as a disposal activity.

    This division also includes local hauling of waste materials and the operation of materials recovery facilities, i.e. facilities that transform waste, including scrap, whether sorted or not, into secondary raw materials.

    This division also includes activities of units implementing producer responsibility obligations for the management of waste on behalf of the original waste producers. These organisations usually bear the responsibility for the treatment of waste, delegated to them from the original producers of products or packaging.

    Activities may include the operation of return, collection and recovery systems for used packaging or packaging waste or for the acceptance and treatment of returned or used products.

    Excludes

    • wholesale of waste, see division 4646
  2. 38.1Waste collection
    ISTAT explanatory notes ›

    This group includes the collection of waste from households and businesses (for example, by means of bins, containers). It includes collection of non-hazardous and hazardous waste (for example, diapers, used batteries, demolition waste, waste oil from households and ships).

  3. 38.11Collection of non-hazardous waste
    ISTAT explanatory notes ›

    Excludes

    • collection of sewage, see division 3737
    • collection of hazardous waste, see 38.1238.12
    • operation of facilities for sorting recoverable waste, see 38.238.2
    • operation of recovery facilities, see 38.238.2
    • operation of landfills for the disposal of non-hazardous waste and permanent storage of non-hazardous waste, see 38.3238.32
  4. 38.11.0Collection of non-hazardous waste
  5. 38.11.00Collection of non-hazardous waste
    From ATECO 2022: 38.11.00 Raccolta di rifiuti solidi non pericolosi (in part) · 38.12.00 Raccolta di rifiuti pericolosi solidi e non solidi (in part)
    ISTAT explanatory notes ›

    Includes

    • collection of non-hazardous solid waste (i.e. garbage) within a local area (e.g. from households and businesses) by means of refuse bins, wheeled bins and containers, which may contain mixed recoverable materials
    • collection of recyclable materials (separated or not)
    • collection of non-hazardous waste of animal or vegetal origin
    • collection of used cooking oils and fats
    • collection of refuse in public places
    • collection of yard waste

    Also includes

    • collection of construction and demolition waste
    • collection and removal of debris
    • collection of waste output of industrial plants
    • operation of waste transfer facilities for non-hazardous waste
    • operation of waste collection facilities for non-hazardous waste
  6. 38.12Collection of hazardous waste
    ISTAT explanatory notes ›

    This class includes the collection of hazardous waste (for example, explosive, oxidising, flammable toxic, irritant, carcinogenic, corrosive, infectious and other substances) and preparations harmful for human health and the environment. The activities may also include identification, treatment, packaging and labelling of waste for the purposes of transport.

    Excludes

    • collection of non-hazardous waste, see 38.1138.11
    • operation of landfills for the disposal of hazardous waste and permanent storage of hazardous waste, see 38.3238.32
    • remediation and clean-up of contaminated buildings, mine sites, soil or groundwater (e.g. asbestos removal), see 39.0039.00
  7. 38.12.0Collection of hazardous waste
  8. 38.12.00Collection of hazardous waste
    From ATECO 2022: 38.12.00 Raccolta di rifiuti pericolosi solidi e non solidi (all from here)
    ISTAT explanatory notes ›

    Includes

    • collection of hazardous waste, e.g.:
      • used oil from ships or garages
      • paints and varnishes
      • biohazardous waste
      • hazardous waste of animal origin
      • nuclear waste
      • collection of expired pharmaceuticals
      • used batteries

    Also includes

    • operation of waste transfer facilities for hazardous waste
  9. 38.2Waste recovery
    ISTAT explanatory notes ›

    This group includes waste pretreatment and recovery of both non-hazardous and hazardous waste. Included are materials recovery, energy recovery resulting from thermal treatment of waste and other forms of waste recovery. Treatment prior to recovery of various forms of waste by different means is also included in the group.

    Excludes

    • treatment and disposal of wastewater, see 37.0037.00
    • waste disposal without recovery, see 38.338.3
  10. 38.21Materials recovery
    ISTAT explanatory notes ›

    This class includes the processing of metal and non-metal waste, including scrap and other articles into secondary raw materials.

    Further included is the recovery of materials from waste streams in the form of:

    (1) separating and sorting recoverable materials from non-hazardous waste streams;

    or (2) separating and sorting of commingled recoverable materials (for example, paper, plastics, used beverage cans and metals) into distinct categories.

    Also included is the dismantling of wrecks of any type (automobiles, ships, computers, televisions and other equipment) for materials recovery.

    Excludes

    • manufacture of new final products from secondary raw materials whether or not self-manufactured (e.g. spinning yarn from garnetted stock, making pulp from paper waste, retreading tyres or the production of metal from metal scrap), see corresponding classes in section CC
    • reprocessing of nuclear fuels, see 20.1320.13
    • remelting of plastics to produce granulates or compounds, see 20.1620.16
    • remelting ferrous waste and scrap, see 24.1024.10
    • production of biogas from waste for gas supply, see 35.2135.21
    • energy recovery during waste thermal treatment, see 38.2238.22
    • disposal of waste without recovery and treatment prior to disposal, see 38.338.3
    • disposal of hazardous waste from dismantling of wrecks, e.g. refrigerators, see 38.3238.32
    • wholesale of recoverable materials, see 46.8746.87
    • wholesale of metal and non-metal waste and scrap and materials for recycling, including collecting, sorting, separating, stripping of used goods, e.g. cars in order to obtain reusable parts, packing and repacking, storage and delivery, but without a transformation process; additionally, the purchased and sold waste has a remaining value, see 46.8746.87

    Implementation rule

    • The explanatory notes of this class (NACE 38.21) present some examples of the mechanical or chemical transformation processes that are undertaken for materials recovery.
  11. 38.21.1Dismantling of wrecks of any type for materials recovery
  12. 38.21.11Dismantling of wrecks of ships for materials recovery
    From ATECO 2022: 38.31.20 Cantieri di demolizione navali (all from here)
    ISTAT explanatory notes ›

    Includes

    • dismantling of wrecks of ships for materials recovery
  13. 38.21.12Dismantling of wrecks of any type for materials recovery, other than ships
    From ATECO 2022: 38.31.10 Demolizione di carcasse (all from here)
    ISTAT explanatory notes ›

    Includes

    • dismantling of wrecks of any type (automobiles, computers, televisions and other equipment) for materials recovery
  14. 38.21.2Recovery of materials from metal waste
  15. 38.21.20Recovery of materials from metal waste
    From ATECO 2022: 38.32.10 Recupero e preparazione per il riciclaggio di cascami e rottami metallici (all from here)
    ISTAT explanatory notes ›

    Includes

    • mechanical crushing and shredding of metal waste (e.g. from used cars, washing machines or motorcycles)
    • mechanical reduction of large iron pieces (e.g. railway wagons)
    • recovery of iron from clinker
    • reclaiming metals out of photographic waste (e.g. fixer solution or photographic films and paper)
    • processing (ageing, cleaning, sorting) of incineration bottom ash into secondary raw materials (metals, aggregates)
  16. 38.21.3Recovery of materials from plastics waste
  17. 38.21.30Recovery of materials from plastics waste
    From ATECO 2022: 38.32.20 Recupero e preparazione per il riciclaggio di materiale plastico per produzione di materie prime plastiche, resine sintetiche (all from here)
    ISTAT explanatory notes ›

    Includes

    • sorting and mechanical processing, (e.g. cleaning, grinding) of plastics to produce secondary raw materials
    • producing of rubber powder from rubber waste and scrap, including decontamination, division (elimination) of fractions and devulcanising
    • reclaiming of rubber
  18. 38.21.4Recovery of materials from other waste
  19. 38.21.40Recovery of materials from other waste
    From ATECO 2022: 38.21.01 Produzione di compost (in part) · 38.32.30 Recupero e preparazione per il riciclaggio dei rifiuti solidi urbani, industriali e biomasse (in part)
    ISTAT explanatory notes ›

    Includes

    • crushing, cleaning and sorting of glass
    • crushing, cleaning and sorting of other waste (e.g. demolition waste to obtain secondary raw materials)
    • processing of food, beverage and tobacco waste and residual substances into secondary raw materials
    • recovery of waste oil, processing of used cooking oils and fats into secondary raw materials
    • extraction of silver from waste chemicals, other than by electrolytic refining
    • recovery of phosphorus from the incineration of sewage sludge
    • recovery of textile and clothing products by mechanical, thermal or chemical processes
    • production of waste compost
    • production of biogas from waste, not for the purpose of gas or energy supply
    • composite materials recovery
  20. 38.22Energy recovery
    ISTAT explanatory notes ›

    This class includes pretreatment of waste for energy recovery, conversion of waste materials (for example, into usable heat or electricity), through a variety of processes, which include thermal treatment.

    This class also includes the activities of waste-to-energy plants.

    Excludes

    • landfill gas recovery for gas supply, see 35.2135.21
  21. 38.22.0Energy recovery
  22. 38.22.00Energy recovery
    From ATECO 2022: 38.21.09 Trattamento e smaltimento di altri rifiuti non pericolosi (in part) · 38.22.00 Trattamento e smaltimento di rifiuti pericolosi (in part)
    ISTAT explanatory notes ›

    Includes

    • production of heat/steam by conversion of waste materials
    • incineration with energy recovery
    • pretreatment of waste for energy recovery
    • energy recovery during waste thermal treatment
  23. 38.23Other waste recovery
    ISTAT explanatory notes ›

    This class includes preparation of sewage sludge for land treatment resulting in benefits to agriculture or ecological improvement.

    This class also includes preparation of non-hazardous waste for reclamation in excavated areas or for engineering purposes in landscaping.

    Excludes

    • production of biogas from sewage sludge, see 35.2135.21
    • back-filling without related preparation activities (e.g. preparation of non-hazardous waste for engineering purposes in landscaping), see division 4242
  24. 38.23.0Other waste recovery
  25. 38.23.00Other waste recovery
    From ATECO 2022: 38.21.09 Trattamento e smaltimento di altri rifiuti non pericolosi (in part) · 38.22.00 Trattamento e smaltimento di rifiuti pericolosi (in part)
  26. 38.3Waste disposal without recovery
    ISTAT explanatory notes ›

    This group includes waste disposal of both non-hazardous and hazardous waste. Included are thermal treatment without energy recovery, landfilling, release in bodies of water and permanent storage of waste. Treatment prior to disposal of various forms of waste by different means (for example, the treatment of organic waste with the aim of disposal; the treatment and disposal of toxic live or dead animals and other contaminated waste; the treatment and disposal of transitional radioactive waste from hospitals etc.) are also included.

    This group also includes burial or ploughing under of refuse; disposal of used goods to eliminate harmful waste.

    Excludes

    • treatment and disposal of wastewater, see 37.0037.00
    • waste recovery, see 38.238.2
  27. 38.31Incineration without energy recovery
    ISTAT explanatory notes ›

    Excludes

    • thermal treatment with the resulting production of energy, see 38.2238.22
  28. 38.31.0Incineration without energy recovery
  29. 38.31.00Incineration without energy recovery
    From ATECO 2022: 38.21.09 Trattamento e smaltimento di altri rifiuti non pericolosi (in part) · 38.22.00 Trattamento e smaltimento di rifiuti pericolosi (in part)
    ISTAT explanatory notes ›

    Includes

    • disposal and treatment prior to disposal of waste by combustion or thermal treatment without energy recovery
  30. 38.32Landfilling or permanent storage
    ISTAT explanatory notes ›

    This class includes the disposal and treatment prior to disposal of non-hazardous or hazardous waste, whether the waste is solid or not, onto or into land (i.e. underground), or in permanent waste storage facilities or sites.

    Excludes

    • operation of facilities where waste is unloaded for further transport, see 38.138.1
    • operation of facilities where recoverable materials are sorted, see 38.2138.21
    • decontamination, cleaning up land, water and toxic material abatement, see 39.0039.00
  31. 38.32.0Landfilling or permanent storage
  32. 38.32.00Landfilling or permanent storage
    From ATECO 2022: 38.21.09 Trattamento e smaltimento di altri rifiuti non pericolosi (in part) · 38.22.00 Trattamento e smaltimento di rifiuti pericolosi (in part)
    ISTAT explanatory notes ›

    Includes

    • 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

    Also includes

    • permanent underground storage of waste in a deep geological cavity (e.g. in salt or potassium mines)
    • storage of captured carbon dioxide
  33. 38.33Other waste disposal
    ISTAT explanatory notes ›

    Excludes

    • operation of facilities where recoverable materials are sorted, see 38.2138.21
    • energy recovery by thermal treatment of waste, see 38.2238.22
    • decontamination, cleaning up land, water and toxic material abatement, see 39.0039.00
  34. 38.33.0Other waste disposal
  35. 38.33.00Other waste disposal
    From ATECO 2022: 38.21.09 Trattamento e smaltimento di altri rifiuti non pericolosi (in part) · 38.22.00 Trattamento e smaltimento di rifiuti pericolosi (in part)
    ISTAT explanatory notes ›

    Includes

    • 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

Source and disclaimer

The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.

Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0

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