ATECO Codes — Mining support service activities
Division 09 covers support services for extraction activities carried out for third parties: mineral prospecting and sampling, test drilling, drainage and pumping on sites, securing of tunnels and plant. A distinction is made between support for oil and natural gas (09.10) and support for other extractive activities (09.90). This is an almost entirely B2B sector, with few individual VAT numbers compared with a clear predominance of companies and contracting arrangements.
- ATECO 2025 codes
- 2
- Flat-rate eligible
- 2 of 2
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
What is the profitability coefficient under the flat-rate regime for code 09.90?
For code 09.90 (support for other mining activities) the coefficient of 67% applies, as provided for 'other economic activities'. On €50,000 of revenue, taxable income is therefore €33,500, on which the substitute tax of 15% is calculated (5% for the first five years if you meet the new-business requirements). The remaining 33% is treated as a notional cost and actual expenses cannot be deducted. You can see the impact for your own situation and calculate the taxes.
Can I open a VAT number under the flat-rate regime for extraction support activities?
Yes, provided you meet the general flat-rate requirements — in particular revenue within €85,000 per year and no stake triggering any exclusion grounds. The real barrier in this sector is not fiscal but operational: services such as drilling, pumping or site securing require equipment, machinery and authorisations that are hard to sustain as a sole-trader micro-business. Many operators also exceed the €85,000 threshold and end up under the ordinary regime.
Which INPS scheme applies to someone working in extraction support services?
It depends on the actual nature of the activity. If you run a business that produces services using mainly manual labour and your own equipment, you fall under the INPS Artisan Management scheme, with fixed contributions on the minimum threshold plus the percentage share on income above it. If your work instead consists of an intellectual service without a professional fund (for example geological consultancy), you pay into the Separate Management scheme as a percentage of income. The classification is determined by the Chamber of Commerce at the time of registration.