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
- 35.15.00Commercio di energia elettrica
Description
- sale of electricity on own account
- operation of charging facilities for electric vehicles (e.g. electric cars, motorcycles, bicycles)
- operation of charging facilities for electronic devices (e.g. mobile telephones, laptops)
Exclusion notes
Excluded from group 35.1:
- separate production and distribution of steam and heat, see 35.3
- activities of electric power brokers or agents that arrange the sale of electricity via power distribution systems operated by others, see 35.4
Excluded from class 35.15:
- sale of electricity on the account of others, see 35.40
Frequently asked questions
I sell electricity to customers on my own account: does ATECO code 35.15.00 apply?
Yes. 35.15.00 is the sale of electricity on one's own account. It is the code for traders and retailers, distinct from those who operate the distribution network, which falls under 35.14.00.
I operate electric-vehicle and device charging stations: does ATECO code 35.15.00 apply?
Yes. The 35.15.00 entry includes the operation of charging stations for electric vehicles such as cars, motorbikes, and bicycles, as well as for devices such as phones and laptops. The standalone installation of a charging unit is, however, 33.20.09.
What is the difference between selling electricity (35.15.00) and trading gas through pipelines?
The difference is the product. 35.15.00 covers electricity; the trade of gas distributed through pipelines is 35.23.00. If you sell both, use as your primary code whichever activity accounts for the greater share of revenue.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 35.14.00— Commercio di energia elettrica(diviso in più codici)