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
- 08Altre attività estrattive
- 08.9Attività estrattive n.c.a.
- 08.91Estrazione di minerali per l'industria chimica e per la produzione di fertilizzanti
Description
Notes from sub-category 08.91.00:
- mining of natural phosphates and natural potassium salts
- mining of native sulphur
- extraction and preparation of pyrites and pyrrhotite (except roasting)
- mining of natural barium sulphate and carbonate (barytes and witherite), natural borates, natural magnesium sulphates (kieserite)
- mining of earth colours, fluorspar and other minerals valued chiefly as a source of chemicals
- guano mining
- mining of medicinal mud
- extraction processes to produce lithium from brine
Exclusion notes
- extraction of salt, see 08.93
- roasting of iron pyrites, see 20.13
- manufacture of synthetic fertilisers and nitrogen compounds, see 20.15
Excluded from division 08:
- processing (except crushing, grinding, cutting, cleaning, drying, sorting and mixing) of the minerals extracted, see section C