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
- 35Fornitura di energia elettrica, gas, vapore e aria condizionata
- 35.2Produzione di gas e distribuzione di combustibili gassosi mediante condotte
- 35.22.00Distribuzione di combustibili gassosi mediante condotte
Description
- transport, distribution and supply of gaseous fuels of all kinds through a system of mains
- rental and leasing of gas utility networks
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 35.22:
- transport, usually over long distances, of gas through pipelines, see 49.50
Frequently asked questions
I operate the urban gas network and move natural gas through the pipes: is that 35.22.00 or 35.23.00?
It is 35.22.00 if your activity is conveying and distributing gas through the pipeline system. The factor that separates the two codes is what you are selling: here you are selling the network and transport service. If instead you sell the gas as a commodity to the end customer through the pipelines, that is 35.23.00.
I rent out my gas distribution network to another operator: which code do I use?
You stay under 35.22.00. The rental and leasing of gas distribution networks is explicitly listed among the activities of this code, since it relates to the infrastructure that carries the fuel. The physical construction of the pipeline is, however, civil engineering work for utility networks; see 42.21.00.
I operate the network and also sell gas to households in the municipality: should I use only 35.22.00?
Only if you separate the two activities. The physical operation of gas transit through the pipes is 35.22.00, but if you also sell gas as a commodity to end customers that part is trading on own account, code 35.23.00. In Italy, distribution and supply are distinct regulated activities, so the two codes often coexist on the same business.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 35.22.00— Distribuzione di combustibili gassosi mediante condotte(corrispondenza diretta)