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
- 07Estrazione di minerali metalliferi
- 07.2Estrazione di minerali metalliferi non ferrosi
- 07.21.00Estrazione di minerali di uranio e torio
Description
- mining of ores chiefly valued for uranium and thorium content: pitchblende, etc.
- concentration of such ores
- manufacture of yellowcake
Exclusion notes
Excluded from division 07:
- roasting of iron pyrites, see 20.13
- operation of blast furnaces, see division 24
- production of aluminium oxide, see 24.42
Excluded from class 07.21:
- enrichment of uranium and thorium ores, see 20.13
- production of uranium metal from pitchblende or other ores, see 24.46
- smelting and refining of uranium, see 24.46
Frequently asked questions
I mine uranium ore and produce yellowcake: ATECO code 07.21.00 or 07.29.00?
07.21.00, because uranium and thorium have a dedicated code within non-ferrous metallic mineral extraction. It covers the mining of ores such as pitchblende, their concentration, and the production of uranium oxide (yellowcake). Other non-ferrous metals (copper, gold, lithium) fall under 07.29.00.
Does uranium ore concentration fall under ATECO code 07.21.00 or under nuclear fuel treatment?
It falls under 07.21.00: ore concentration and yellowcake production are included together with extraction. Uranium enrichment and nuclear fuel fabrication are downstream processes, outside this mining category. For ferrous ores, refer instead to 07.10.00.
I carry out exploration and test drilling to find uranium deposits on behalf of third parties: ATECO code 07.21.00?
No, if it is a contract service. Exploration involving geological surveys and test drilling carried out on behalf of the exploration licence holder falls under support services to extraction, i.e. 09.90.00. Code 07.21.00 applies to those who directly extract and concentrate uranium and thorium.
I extract a radioactive mineral such as pitchblende: ATECO code 07.21.00 or miscellaneous mining?
07.21.00, because pitchblende and other minerals containing primarily uranium and thorium have this dedicated code. Miscellaneous minerals not elsewhere classified, such as pumice, talc or graphite, fall under 08.99.09. The radioactive content points directly to this code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 07.21.00— Estrazione di minerali di uranio e di torio(corrispondenza diretta)