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
- BATTIVITÀ ESTRATTIVE
- 05Estrazione di carbone e lignite
- 05.20.00Estrazione di lignite
Description
- mining of lignite (brown coal): underground or surface mining, including mining through liquefaction methods
- washing, dehydrating, pulverising, compressing of lignite to improve quality or facilitate transport or storage
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 05.20:
- hard coal mining, see 05.10
- peat digging, see 08.92
- support activities for lignite mining, see 09.90
- test drilling for coal mining, see 09.90
- manufacture of lignite fuel briquettes, ovoids and similar solid lignite fuels, see 19.20
- work performed to develop or prepare properties for lignite mining, see 43.12
Frequently asked questions
I mine lignite open-cast: ATECO code 05.20.00 or 05.10.00 for anthracite?
05.20.00, if you extract lignite (brown coal), whether underground or open-cast, with washing, dewatering, pulverising, and compression to improve quality or facilitate transport. Anthracite and hard coal have the code 05.10.00. What matters is the type of coal extracted.
Do washing and compression processes for lignite fall under the same ATECO code 05.20.00?
Yes. Washing, dewatering, pulverising, and compression of lignite to improve quality or facilitate storage all fall under the same 05.20.00 as the extraction itself. If you extract natural gas or methane instead, you fall into a different category, i.e. 06.20.00.
I extract peat from peatlands, not lignite: is it still ATECO code 05.20.00?
No, peat has its own code. The extraction and preparation of peat falls under 08.92.00, not under coal. 05.20.00 is only for lignite — fossil brown coal — whereas peat is an organic material extracted from peatlands.
I provide prospecting and exploration services on a lignite deposit for the mine owner: ATECO code 05.20.00?
No, if it is a service provided for third parties. Prospecting, sampling, and test drilling carried out on behalf of the mine owner fall under support activities, i.e. 09.90.00. 05.20.00 belongs to those who extract and sell the lignite.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 05.20.00— Estrazione di lignite(corrispondenza diretta)