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
- 35.14.00Distribuzione di energia elettrica
Description
- operation of high-voltage, medium-voltage and low-voltage distribution systems (e.g. lines, poles, meters and wiring), which convey electric power received from the generation facility or the transmission system to the end user
- rental and leasing of electricity distribution networks
- distribution of electricity into electricity mains/networks
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
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 35.13.00— Distribuzione di energia elettrica(corrispondenza diretta)