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
- BATTIVITÀ ESTRATTIVE
- 08Altre attività estrattive
- 08.9Attività estrattive n.c.a.
- 08.91.00Estrazione di minerali per l'industria chimica e per la produzione di fertilizzanti
Description
- 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
Excluded from division 08:
- processing (except crushing, grinding, cutting, cleaning, drying, sorting and mixing) of the minerals extracted, see section C
Excluded from class 08.91:
- extraction of salt, see 08.93
- roasting of iron pyrites, see 20.13
- manufacture of synthetic fertilisers and nitrogen compounds, see 20.15
Frequently asked questions
I extract phosphates and sulphur from a deposit: do they fall under 08.91.00 or under fertiliser production?
08.91.00 if you stop at mining the raw mineral material (natural phosphates, potassium salts, sulphur, pyrite). This is where extraction ends: as soon as you convert those minerals into packaged fertilisers you move into the chemical sector, code 20.15.00. The dividing line is the product leaving the gate: raw mineral here, finished fertiliser there.
I mine sulphur and pyrite but no phosphates: do I still remain in 08.91.00?
Yes. Natural sulphur and pyrite or pyrrhotite (without roasting) fall under 08.91.00 alongside phosphates and potassium salts. If you extract gypsum stone or limestone for the construction industry, you fall under 08.11.00, because there the mineral serves the construction industry, not the chemical industry.
I produce lithium from brine: does that fall under 08.91.00 or under salt extraction?
08.91.00 if the extraction process is aimed at recovering lithium from brine: this is one of the activities covered here, alongside phosphates, potassium and sulphur. When you recover common salt from saline water by evaporation, the activity becomes 08.93.03. What matters is what you are extracting from the solution — lithium or table salt.
I mine baryte and fluorite for chemical use: code 08.91.00 or metallic mineral extraction?
08.91.00, because baryte, witherite, borates and fluorite serve as sources of chemical elements, not as ores from which to recover metal. If you were extracting ore to produce non-ferrous metals, you would fall under 07.29.00. The dividing line is end use: chemical industry here, metallurgy there.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 08.91.00— Estrazione di minerali per l'industria chimica e per la produzione di fertilizzanti(corrispondenza diretta)