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
- BATTIVITÀ ESTRATTIVE
- 09Attività dei servizi di supporto all'estrazione
- 09.90.00Attività di supporto ad altre attività estrattive
Description
- support services on a fee or contract basis, required for mining activities of divisions 05, 07, 08:
- exploration services by using traditional prospecting methods (e.g. taking core samples and making geological observations at prospective sites)
- draining and pumping services on a fee or contract basis
- test drilling and test hole boring
- securing mine shafts and tunnels
- demolition and dismantling of underground mining facilities
Exclusion notes
Excluded from class 09.90:
- operating mines or quarries on a contract or fee basis, see divisions 05, 07, 08
- specialised repair and maintenance of mining machinery, see 33.12
- geophysical surveying services, on a contract or fee basis, see 71.12
Frequently asked questions
I make mine shafts safe and carry out test drilling for a quarry — is that 09.90.00 or petroleum?
09.90.00 when the services support coal, metallic ore, or quarrying operations in divisions 05, 07, and 08: securing shafts and tunnels, demolishing underground installations, drainage, pumping, and test drilling. For services at oil and gas wells the code is 09.10.00.
I carry out geological exploration with core sampling only — does that fall under 09.90.00?
Yes, if the exploration uses traditional methods (core drilling, geological observations on site) in connection with a mining or quarrying activity. When the exploration relates specifically to oil and gas, 09.10.00 applies.
I demolish tunnels and plant at a disused mine — is that 09.90.00 or construction demolition?
09.90.00 when you demolish and dismantle underground mining installations as a service to the extractive operations covered by divisions 05, 07, and 08. The demolition of buildings and civil engineering works at surface level is instead a construction activity, code 43.11.00. What matters is whether you are working inside the mine or on a construction site.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025:
- 09.90.01— Attività di supporto all'estrazione di pietre ornamentali, da costruzione, da gesso, di anidrite, per calce e cementi, di dolomite, di ardesia, di ghiaia e sabbia, di argilla, di caolino, di pomice(unito da più codici)
- 09.90.09— Attività di supporto all'estrazione di altri minerali nca(unito da più codici)