ATECO Codes — Other mining and quarrying
Division 08 covers mining and quarrying activities other than coal, oil and gas: gravel, sand, clay, ornamental stone and limestone quarries, plus the extraction of salt, peat, natural bitumen and minerals for the chemical industry. This is a heavily regulated sector: operating a quarry requires authorisation or a concession from the Region or Municipality. From a tax perspective it falls under business activities, with INPS Trader Management scheme and, for those remaining below €85,000 in revenue, access to the flat-rate regime.
- ATECO 2025 codes
- 9
- Flat-rate eligible
- 9 of 9
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
08.11.00Quarrying of ornamental and building stone, limestone, gypsum, chalk and slateFlat-rate67%08.12.00Operation of gravel and sand pits; mining of clays and kaolinFlat-rate67%08.91.00Mining of chemical and fertiliser mineralsFlat-rate67%08.92.00Extraction of peatFlat-rate67%08.93.01Mining of rock saltFlat-rate67%08.93.02Marine salt productionFlat-rate67%08.93.03Production of salt from brineFlat-rate67%08.99.01Extraction of natural asphalt and bitumenFlat-rate67%08.99.09Other miscellaneous mining and quarrying n.e.c.Flat-rate67%
Frequently asked questions
Can someone who opens a gravel or sand quarry use the flat-rate regime?
Yes, provided annual revenue does not exceed €85,000 and all other access requirements are met. The profitability coefficient for division 08 codes is 67%, so taxable income is calculated by applying that percentage to revenue collected. Bear in mind that start-up requires regional or municipal authorisation for quarry operation regardless of the tax regime chosen. You can calculate the taxes using your estimated turnover.
Which INPS scheme is paid with a division 08 ATECO code?
Extraction activity is classified as a business, so contributions are paid to the INPS Trader Management scheme. Fixed minimum contributions are due (around €4,500 per year) plus the percentage share on the portion of income exceeding the minimum. Under the flat-rate regime, contributions are calculated on taxable income determined using the 67% coefficient, and a 35% reduction on contributions can be requested.
Is special authorisation required to extract salt, peat or stone?
Yes. Operating a quarry or an extraction activity is subject to an administrative authorisation, normally issued by the Region or the competent Municipality, often preceded by an environmental impact assessment. Regulations vary from region to region, so it is advisable to check local rules and any land-use constraints before opening a VAT number.