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
- HTRASPORTO E MAGAZZINAGGIO
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.2Attività di supporto ai trasporti
- 52.21Servizi di supporto al trasporto terrestre
- 52.21.90Altri servizi di supporto al trasporto terrestre
Description
- liquefaction and/or regasification of natural gas for the purpose of land transport done outside the mine site
Exclusion notes
Excluded from group 52.2:
- intermediation service activities for freight transport, see 52.31
- intermediation service activities for passenger transport, see 52.32
- remote surveillance activities, see 80.09
Excluded from class 52.21:
- liquefaction of natural gas for transport purposes, done at the mine site, see 09.10
- regasification of natural gas for distribution through mains, see 35.21
- repair of roads, see division 42
- cargo handling, see 52.24
- moving cargos on industrial sites, typically with transport equipment that is not suitable for use on roads open to public traffic, see 52.24
Frequently asked questions
I liquefy and regasify gas for road transport, outside the extraction site: is the code 52.21.90 or the one for water transport?
It is 52.21.90. The liquefaction and regasification of natural gas for the purpose of land transport, carried out outside the extraction site, falls here. If the same processing is intended for maritime or inland waterway transport, the correct code becomes 52.22.01.
I carry out regasification inside the gas extraction site: does it still fall under 52.21.90?
No. Code 52.21.90 applies only when the processing takes place outside the extraction site. If it occurs within the extraction site, the activity is linked to gas extraction, i.e. 06.20.00.
The gas I liquefy is then transported by road tanker: which code covers the actual transport?
Road transport is a separate activity. Liquefaction for land transport is 52.21.90; the road haulage of goods by tanker truck is 49.41.00.