ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 08.12.00— Estrazione di ghiaia, sabbia, argilla e caolino(corrispondenza diretta)
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
- BESTRAZIONE DI MINERALI DA CAVE E MINIERE
- 08ALTRE ATTIVITÀ DI ESTRAZIONE DI MINERALI DA CAVE E MINIERE
- 08.1ESTRAZIONE DI PIETRA, SABBIA E ARGILLA
- 08.12Estrazione di ghiaia e sabbia; estrazione di argille e caolino
- 08.12.00Estrazione di ghiaia, sabbia; estrazione di argille e caolino
Frequently asked questions
I run a sand and gravel pit: ATECO code 08.12.00 or 08.11.00 for stone?
08.12.00, if you extract and dredge industrial or construction sand, gravel, clays, refractory clays and kaolin, including gravel crushing and splitting. When the quarry works ornamental stone, limestone or gypsum, the code is 08.11.00. Loose aggregates versus dimension stone is what separates them.
Does dredging river sand for construction purposes fall under ATECO code 08.12.00?
Yes, the extraction and dredging of construction sand and gravel fall under 08.12.00, as does gravel crushing. The production of cement and concrete from aggregates is manufacturing. For clays destined for the chemical industry or fertilisers, refer instead to 08.91.00.
I extract kaolin and refractory clays for ceramics: ATECO code 08.12.00 or a chemical industry code?
08.12.00, because kaolin, clays and refractory clays are classified together with gravel and sand. If you extract minerals destined for fertilisers or the chemical industry, such as natural phosphates or sulphur, the code is 08.91.00. Common clays and kaolin remain here.
I carry out the gravel extraction myself but outsource site drainage to an external contractor: what code does that contractor use?
Your activity remains 08.12.00, but drainage and pumping carried out on a contract basis by the external firm fall under support services to extraction, i.e. 09.90.00. The extractor uses this code; the contractor providing the mining service uses the support code.