Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- BATTIVITÀ ESTRATTIVE
- 08Altre attività estrattive
- 08.9Attività estrattive n.c.a.
- 08.99.0Altre attività estrattive n.c.a.
- 08.99.09Altre attività estrattive varie n.c.a.
Description
- mining and quarrying of various minerals and materials:
- pumice
- abrasive materials, asbestos, siliceous fossil meals, natural graphite, steatite (talc), feldspar, etc.
- gemstones, quartz, mica, etc.
Exclusion notes
Excluded from division 08:
- processing (except crushing, grinding, cutting, cleaning, drying, sorting and mixing) of the minerals extracted, see section C
Frequently asked questions
I extract pumice and talc — does that fall under 08.99.09 or is there a more specific code?
08.99.09 is the right code. It covers the extraction of minerals and materials that have no dedicated category of their own: pumice, abrasives, asbestos, siliceous fossil meal, natural graphite, talc, feldspar, quartz, mica, and gemstones. If you quarry construction stone such as limestone or gypsum, you would fall under 08.11.00.
I extract gemstones and quartz — is that 08.99.09 or metallic ore mining?
08.99.09 for gems, quartz, and mica, which are not metallic minerals. If you were extracting ores used to produce non-ferrous metals (copper, zinc, tin), you would fall under 07.29.00. The distinction is between an industrial mineral and a metallic ore.
I extract natural graphite and asbestos — is that 08.99.09 or ferrous ore mining?
08.99.09, because graphite, asbestos, talc, and siliceous fossil meal are industrial minerals with no dedicated code. Minerals from which iron is extracted fall under 07.10.00. Here the minerals are used directly for industrial purposes, not for metal production.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 08.99.09— Estrazione di pomice e di altri minerali nca(rimappatura complessa)