ATECO Codes — Mining of metal ores
Division 07 of section B covers the mining of metal ores: ferrous metal ores (07.10.00), uranium and thorium ores (07.21.00) and other non-ferrous metal ores such as copper, zinc, lead or aluminium (07.29.00). It also includes preparatory processing of crude ore such as crushing, screening and enrichment. This is an industrial sector, so VAT numbers using it are almost always corporate and rarely under the flat-rate regime.
- ATECO 2025 codes
- 3
- Flat-rate eligible
- 3 of 3
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
Does ATECO code 07 qualify for the flat-rate regime and with what profitability coefficient?
Yes, division 07 codes are eligible for the flat-rate regime if you stay within the €85,000 revenue limit and meet the other requirements. They fall within the 'manufacturing and extractive industries' group, with a profitability coefficient of 67%: the taxable base on which you pay the substitute tax is calculated on 67% of turnover. In practice, however, this is an industrial sector where the flat-rate regime is rarely seen because plant and infrastructure are required. You can calculate the taxes by entering your projected turnover.
Which INPS scheme applies to someone who opens a VAT number with a mining code?
For those who personally carry out the extraction or primary ore processing activity, the typical classification is the INPS Artisan Management scheme, with fixed contributions on the minimum threshold plus the percentage share on income above it. If the activity is organised as a business with employees and predominantly capital-based, registration may go to the Trader Management scheme. These are uncommon cases, however, because most sector operators work through corporations.
What is the difference between code 07.10.00 and 07.29.00?
Code 07.10.00 covers the mining of ferrous metal ores, i.e. those containing iron. Code 07.29.00 instead covers other non-ferrous metal ores, such as copper, nickel, zinc, lead, tin and aluminium. Code 07.21.00, which is separate, is dedicated to uranium and thorium ores. For tax purposes the distinction does not change the flat-rate coefficient, which remains 67% for the entire division.