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
- 08Altre attività estrattive
- 08.9Attività estrattive n.c.a.
- 08.99.0Altre attività estrattive n.c.a.
- 08.99.01Estrazione di asfalto e bitume naturale
Description
- mining and quarrying of natural asphalt, asphaltites and asphaltic rock; natural solid bitumen
Exclusion notes
Excluded from division 08:
- processing (except crushing, grinding, cutting, cleaning, drying, sorting and mixing) of the minerals extracted, see section C
Frequently asked questions
I quarry natural asphalt and asphaltic rock — is that 08.99.01 or petroleum extraction?
08.99.01 when you extract natural asphalt, asphaltites, asphaltic rock, and solid natural bitumen from a quarry or mineral deposit. Liquid crude oil is a different matter and falls under 06.10.00. Here the material is solid and extracted like a mineral.
Natural asphalt or pumice and other miscellaneous minerals? I'm not sure where 08.99.01 ends.
08.99.01 is the dedicated code for natural asphalt and bitumen only. If you extract pumice, talc, graphite, abrasives, or gemstones, you fall under 08.99.09, which covers extracted minerals that have no code of their own.
I sell bitumen for road paving, but it comes from a refinery, not a quarry — is it still 08.99.01?
No. 08.99.01 applies only to asphalt, asphaltites, asphaltic rock, and solid bitumen extracted from a natural deposit. Bitumen obtained as a residue of petroleum refining is a refinery product, code 19.20.90. Here the bitumen comes from rock, not from a distillation column.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 08.99.01— Estrazione di asfalto e bitume naturale(unito da più codici)