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
- 35.2Produzione di gas e distribuzione di combustibili gassosi mediante condotte
- 35.23.00Commercio di gas distribuito mediante condotte
Description
- sale of gaseous fuels through mains on own account
Exclusion notes
Excluded from group 35.2:
- extraction of crude natural gas, see 06.20
- activities of brokers or agents that arrange the sale of gaseous fuels over gas distribution systems operated by others, see 35.4
- transport, usually over long distances, of gas through pipelines, see 49.50
- separate operation of gas pipelines, typically done over long distances, connecting producers with distributors of gas, or between urban centres, see 49.50
Excluded from class 35.23:
- sale of gaseous fuels through mains on the account of others, see 35.40
- wholesale of bottled gaseous fuels, see 46.81
- retail sale of gaseous fuel for motor vehicles and motorcycles, see 47.30
- retail sale of household fuel oil and bottled gas, see 47.78
Frequently asked questions
I sell gas to end customers but use another party's network: is that 35.23.00 or intermediation?
It is 35.23.00 if you sell the gas on your own account — meaning you buy and resell it bearing the commercial risk — even if the physical network belongs to a third party. If instead you neither buy nor sell the gas but merely bring the parties together for a commission, you are an intermediary and the code is 35.40.00.
Gas retail company without its own network: is 35.23.00 still correct even if I don't own the pipes?
Yes. The code covers the sale of gaseous fuels on own account through distribution mains, and does not require you to own the network. Those who physically operate and maintain the network use 35.22.00, an activity distinct from pure retail.
I sell dual-fuel bundles — electricity and gas together — to end customers: does gas stay under 35.23.00 and where does electricity go?
Gas sold on own account through pipelines stays under 35.23.00, but electricity has its own code. Retail sale of electricity on own account does not belong here: if you buy and resell electricity for your own account, look at the generation and trade codes in division 35. If instead you do not take on the gas commodity but act solely as an agent on behalf of third parties, that is intermediation, code 35.40.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 35.23.00— Commercio di gas distribuito mediante condotte(diviso in più codici)