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
- BATTIVITÀ ESTRATTIVE
- 05Estrazione di carbone e lignite
- 05.10.00Estrazione di antracite
Description
- mining of hard coal: underground or surface mining, including mining through liquefaction methods
- cleaning, sizing, grading, pulverising, compressing etc. of coal to classify, improve quality or facilitate transport or storage
- mining of lithanthrax
- recovery of hard coal from culm banks
Exclusion notes
Excluded from division 05:
- peat digging, see 08.92
- services incidental to coal or lignite mining, see 09.90
- coking, see 19.10
- manufacture of briquettes, see 19.20
Excluded from class 05.10:
- lignite mining, see 05.20
- peat digging, see 08.92
- support activities for hard coal mining, see 09.90
- test drilling for coal mining, see 09.90
- coke ovens producing solid fuels, see 19.10
- manufacture of hard coal briquettes, ovoids and similar solid hard coal fuels, see 19.20
- work performed to develop or prepare properties for coal mining, see 43.12
Frequently asked questions
I mine hard coal (anthracite): ATECO code 05.10.00 or 05.20.00 for lignite?
05.10.00, if you extract anthracite and bituminous coal (hard coal), whether underground or open-cast. This also includes washing, sizing, grading, and compression of coal to improve quality or facilitate transport. Lignite (brown coal) has a separate code, 05.20.00. The distinction comes down to the type of coal.
Does recovering anthracite from residues and waste heaps fall under ATECO code 05.10.00?
Yes, the recovery of anthracite from processing residues falls under 05.10.00, alongside the preparation of extracted coal. Extracting other energy minerals besides coal is a different matter: crude petroleum, for example, falls under 06.10.00.
I provide drilling and drainage services in a coal mine for third parties: ATECO code 05.10.00?
No, if you work on contract for the mine operator. Support services for coal extraction carried out for third parties — exploration, drainage, well safety — fall under 09.90.00. 05.10.00 is for those who directly extract and prepare anthracite.
I extract methane from a coal mine alongside anthracite: same ATECO code 05.10.00?
No, gas has its own code. The extraction of methane from a coal mine falls under natural gas extraction, i.e. 06.20.00, even when it comes from the same mine. 05.10.00 covers solid anthracite with washing, grading, and compression.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 05.10.00— Estrazione di antracite e litantrace(corrispondenza diretta)