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
- 06Estrazione di petrolio greggio e gas naturale
- 06.10.00Estrazione di petrolio greggio
Description
- extraction of crude petroleum oils
- extraction of bituminous or oil shale and tar sand
- production of crude petroleum from bituminous shale and sand
- processes to obtain crude oils (e.g. decantation, desalting, dehydration, stabilisation)
Exclusion notes
Excluded from division 06:
- support activities for oilfields and gas fields, performed on a fee or contract basis, see 09.10
- exploration of oil and gas wells, see 09.10
- test drilling and boring in connection with petroleum or gas extraction, see 09.10
- refining of petroleum products, see 19.20
- geophysical, geologic and seismic surveying, see 71.12
Excluded from class 06.10:
- extraction of condensates or natural gas liquids, see 06.20
- support activities for oil and natural gas extraction, see 09.10
- oil and gas exploration, see 09.10
- production of natural gas liquids from crude petroleum (crude oil), see 19.20
- manufacture of refined petroleum products, see 19.20
- recovery of liquefied petroleum gases in the refining of petroleum, see 19.20
- operation of oil pipelines, see 49.50
Frequently asked questions
I extract crude petroleum and oil shale: ATECO code 06.10.00 or 06.20.00 for gas?
06.10.00, if you extract crude petroleum oils, oil shale, oil sands, and carry out the processes to obtain crude oil (decanting, desalting, dewatering, stabilisation). Natural gas — even when extracted together with petroleum — has the dedicated code 06.20.00. The refining of crude oil is manufacturing, not extraction.
Does the production of crude oil from oil sands and oil shale fall under ATECO code 06.10.00?
Yes. The production of crude petroleum from oil shale and oil sands falls under 06.10.00. If you extract solid coal such as anthracite, that is a different section, i.e. 05.10.00. Everything that leads to crude oil before refining stays here.
I carry out drilling and derrick installation for oil companies: ATECO code 06.10.00?
No, if you work on contract for others. Drilling, erection and dismantling of derricks, well pumping, and cementation of wells carried out for third parties fall under oil and gas extraction support services, i.e. 09.10.00. 06.10.00 is for those who extract crude oil on their own account.
After extraction I also carry out desalting and stabilisation of the crude: does that still fall under ATECO code 06.10.00?
Yes, the processes to obtain crude oil (decanting, desalting, dewatering, stabilisation) fall under 06.10.00 alongside the extraction. The actual refining of crude into fuels is manufacturing, outside this entry. For natural gas extracted with the petroleum, see 06.20.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 06.10.00— Estrazione di petrolio greggio(corrispondenza diretta)