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
- 35Fornitura di energia elettrica, gas, vapore e aria condizionata
- 35.40.00Attività di servizi di intermediazione per l'energia elettrica e il gas naturale
Description
- 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
Excluded from class 35.40:
- 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
Frequently asked questions
I trade energy on behalf of third parties without taking the commodity on my own book: is that 35.40.00?
Yes. The activity of intermediaries and agents who organise the trading of electricity or gas on networks managed by third parties falls under 35.40.00. The key point is that you do not take the commodity on your own account. If instead you buy and resell the gas bearing the commercial risk, you are a retailer, code 35.23.00.
Agent trading pipeline gas on behalf of third parties: 35.40.00 or distribution?
It is 35.40.00. The trade of gaseous fuels through pipelines on behalf of third parties and the trade of electricity on behalf of third parties are both activities under this code. The physical operation of the network that moves the gas through the pipes remains 35.22.00.
I act as an agent for electricity transmission-capacity trades, not for the electricity itself: is that 35.40.00?
Yes. The activity of intermediaries and agents who manage the trading of electricity distribution and transmission capacity is listed among the activities of 35.40.00. Here you are organising trades on behalf of third parties. The physical high-voltage transport of electricity from the power station to the grid is, however, 35.13.00.