ATECO Codes — Mining of coal and lignite
Division 05 covers the mining of coal and lignite: anthracite (code 05.10) and lignite (05.20), including the sorting, washing and briquetting needed to make the mineral commercially viable. In Italy this is a now-marginal sector following the closure of activities in the Sulcis area of Sardinia. For those who open a VAT number in these activities, the classification is as a business: registration with the Chamber of Commerce, INPS artisan or trader management scheme, and, under the flat-rate regime, a profitability coefficient of 67%.
- ATECO 2025 codes
- 2
- Flat-rate eligible
- 2 of 2
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
What is the profitability coefficient for ATECO code 05 under the flat-rate regime?
The coefficient is 67%, as provided for the 'other economic activities' category. This means that taxable income is obtained by applying 67% to revenue collected: on €50,000 invoiced, the gross taxable base is €33,500 before deducting INPS contributions paid. The substitute tax and contributions are calculated on that base. You can calculate the taxes with your own figures.
Which INPS scheme must someone who opens a VAT number for coal or lignite extraction register with?
This is a business activity, not a professional one, so it does not fall under the Separate Management scheme. Contributions are paid to the INPS Artisan or Trader Management scheme, with fixed contributions on the minimum threshold (around €4,500 per year) plus the percentage share on income above the threshold. Under the flat-rate regime, a 35% reduction on contributions due can be requested.
Can I use the flat-rate regime with an ATECO code from division 05?
Yes, there are no restrictions linked to the code: you need to stay below €85,000 in revenue in the previous year and meet the other requirements, such as not exceeding €20,000 in employee and collaborator costs. On the income calculated with the 67% coefficient, the substitute tax is 15%, reduced to 5% for the first five years of a new business activity.