Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- 35Fornitura di energia elettrica, gas, vapore e aria condizionata
- 35.40Attività di servizi di intermediazione per l'energia elettrica e il gas naturale
Description
Notes from sub-category 35.40.00:
- activities of brokers or agents, who arrange the sale of electricity via power distribution systems operated by others
- sale of electricity on the account of others
- activities of gas brokers or agents, who arrange the sale of gaseous fuels via gas distribution systems operated by others
- sale of gaseous fuels through mains on the account of others
- activities of brokers and agents for the operation of electricity distribution and transmission capacity exchanges for electric power
- activities of brokers and agents for commodity and distribution capacity exchanges for gaseous fuels
Exclusion notes
- storage and distribution or provision of electric power to the user (through a system of mains) by the producer (own account), see 35.1
- storage and distribution or provision of gaseous fuels to the user (through a system of mains) by the producer (own account), see 35.2
- intermediation service activities for transport of gaseous fuels, see 52.31