ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 35.15.00— Commercio di energia elettrica(diviso in più codici)
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
- 35.1PRODUZIONE, TRASMISSIONE E DISTRIBUZIONE DI ENERGIA ELETTRICA
- 35.14.00Commercio di energia elettrica
Frequently asked questions
I manage lines, meters, and cabling that deliver electricity to the end customer: does ATECO code 35.14.00 apply?
Yes. 35.14.00 covers the operation of high-, medium- and low-voltage distribution systems — including lines, poles, meters, and cabling — that deliver electricity received from a generating plant or transmission network to end users.
What is the difference between 35.14.00 distribution and 35.15.00 sale of electricity?
The activities differ. 35.14.00 operates the physical network that carries electricity; selling electricity on one's own account to the customer is 35.15.00. One is infrastructure, the other is trade.
Does renting out my electricity distribution network fall under 35.14.00?
Yes. The 35.14.00 entry explicitly lists the rental and leasing of electricity distribution networks and distribution through pipelines and networks. It remains distinct from high-voltage transmission, which is 35.13.00.