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
- BATTIVITÀ ESTRATTIVE
- 09Attività dei servizi di supporto all'estrazione
- 09.10.00Attività di supporto all'estrazione di petrolio e gas naturale
Description
- oil and gas extraction service activities provided on a fee or contract basis:
- exploration services in connection with petroleum or gas extraction (e.g. traditional prospecting methods, making geological observations at prospective sites)
- directional drilling and redrilling; spudding in; derrick erection in situ, repairing and dismantling; cementing oil and gas well casings; pumping of wells; plugging and abandoning wells, etc.
- liquefaction and regasification of natural gas for the purpose of transport, done at the mine site
- oil and gas extraction draining and pumping services, on a fee or contract basis
- test drilling in connection with petroleum or gas extraction
- firefighting services and fire-prevention services for oilfields and gas fields
Exclusion notes
Excluded from class 09.10:
- service activities performed by operators of oilfields or gas fields, see 06.10, 06.20
- specialised repair and maintenance of drilling and extraction machinery and equipment, see 33.12
- specialised offshore installation, repair and maintenance of equipment that forms an integral part of floating platforms, see division 43
- liquefaction and regasification of natural gas for the purpose of land or water transport, not done at the mine site, see 52.21 or 52.22
- geophysical surveying services, on a contract or fee basis, see 71.12
Frequently asked questions
I perform drilling and well cementing on behalf of an oil company — is that 09.10.00 or petroleum extraction?
09.10.00 if you work for third parties on a fee or contract basis: directional drilling, rig assembly and dismantling, cementing, pumping, and well completion are all support services. The operator who owns the deposit and extracts crude oil on its own account falls under 06.10.00.
Services for oil wells or coal mines? I work on both and don't know which code to use.
It depends on the sector you serve. Services for oil and gas wells go under 09.10.00; support for coal, metallic ores, and other mining operations in divisions 05, 07, and 08 goes under 09.90.00. These are two mirror codes distinguished by the type of extraction they support.
I liquefy and regasify natural gas directly at the wellhead to facilitate transport — does that fall under 09.10.00?
Yes, when the liquefaction and regasification of natural gas take place at the extraction site to facilitate its transport, these are support services included in 09.10.00. A regasification facility separate from the deposit, operated as a standalone industrial activity, is a different matter and follows the gas distribution code, not this one.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 09.10.00— Attività di supporto all'estrazione di petrolio e di gas naturale(corrispondenza diretta)