Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 74Altre attività professionali, scientifiche e tecniche
- 74.9Altre attività professionali, scientifiche e tecniche n.c.a.
- 74.99Tutte le altre attività professionali, scientifiche e tecniche n.c.a.
- 74.99.3Attività di consulenza ambientale e di risparmio energetico
- 74.99.32Attività di consulenza in materia di gestione delle risorse energetiche, energie rinnovabili ed efficienza energetica
Description
- energy-saving advice activities
- consulting in the area of natural energy resources (coal, oil, gas, uranium and hydrogen) management
- consulting in the area of biomass energy management
- consulting in the area of wind, water and solar energy management
Exclusion notes
Excluded from class 74.99:
- forest management consulting services, see 02.40
- activities of auctioning houses (wholesale) and online auction activities (wholesale), see 46.1
- activities of auctioning houses (retail sale) and online auction activities (retail sale), see 47.9
- activities of real estate brokers, see 68.31
- bookkeeping activities, see 69.20
- activities of management consultants, see 70.20
- activities of architecture and engineering consultants, see 71.1
- provision of architectural or engineering project management services for construction projects, see 71.1
- environmental engineering activities, see 71.12
- geodetic surveying activities, see 71.12
- project management activities related to architectural activities, see 71.11
- planning or overseeing conservation of historical civil engineering constructions, see 71.12
- project management activities related to civil engineering works, see 71.12
- industrial and machinery design, see 71.12, 74.11
- veterinary testing and control in relation to food production, see 71.20
- archaeological excavations, see 72.20
- display of advertisements and other advertising design, see 73.11
- sales promotion service activities, see 73.11
- activities of scientific consulting for promotion purposes concerning pharmaceutical preparations or other pharmaceutical goods, see 73.30
- patent brokerage activities, see 74.91
- management services for rights to industrial property (e.g. patents, licences, trademarks, franchises, etc.), see 74.91
- security consultants' activities, see 80.09
- activities of convention and trade show organisers, see 82.30
- administration of loyalty programmes, see 82.99
- consultation of medical doctors, see 86.2
- consumer credit and debt counselling, see 88.99
- genealogical activities, see 96.99
- graphological research services, see 96.99
Frequently asked questions
I work as an energy manager and provide energy-saving consultancy: is the code 74.99.32?
Yes. Consultancy on energy saving, energy efficiency, renewable energy (wind, hydropower, solar, biomass) and the management of natural energy resources falls under 74.99.32. For environmental consultancy on pollution and waste, the code is 74.99.31.
Consultancy on photovoltaic systems: is it 74.99.32 or technical design of the installation?
Consultancy on energy efficiency and energy management is 74.99.32. If instead you design the installation from an engineering standpoint, the activity falls under technical design services — for example, the work of an industrial expert (perito industriale) under 74.99.91. The boundary is management advice versus engineering design of the system.
Energy or water resources: how do I choose between 74.99.32 and 74.99.33?
If the resource is energy-related (coal, gas, hydrogen, renewables, energy efficiency), use 74.99.32. If the consultancy concerns water and minerals for non-energy uses, use 74.99.33.