ATECO Codes — Extraction of crude petroleum and natural gas
Division 06 covers the extraction of crude petroleum (06.10) and natural gas (06.20), meaning the exploitation of hydrocarbon deposits through onshore or offshore wells. In Italy deposits are state-owned: the activity can only take place under mining titles (exploration permit and production concession) and entails the payment of royalties on quantities produced. This is therefore a sector occupied by corporations, not by individual VAT numbers.
- ATECO 2025 codes
- 2
- Flat-rate eligible
- 2 of 2
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
Can I open a VAT number with ATECO code 06 under the flat-rate regime?
Formally, the flat-rate regime does not exclude division 06 codes, provided annual fees stay below €85,000 and all other requirements are met. In practice, however, extracting oil or gas requires a production concession granted by the State, which is assigned to structured companies and not to individual sole traders. For those who work in extraction-related services, the correct code is generally 09.10, not 06.
What is the profitability coefficient for codes 06.10 and 06.20 under the flat-rate regime?
Extraction activities do not fall under trade, food or professional services, so they fall into the residual 'other economic activities' category with a profitability coefficient of 67%. This means that 67% of revenue collected forms the taxable income, to which the substitute tax of 15% is applied (5% for the first five years if the start-up conditions are met). You can estimate your tax burden using our tax calculator.
Which INPS scheme applies to someone working in hydrocarbon extraction?
For a business owner in the extraction sector, or for a partner who predominantly performs manual work, the typical classification is the INPS Artisan and Trader Management scheme, with fixed minimum contributions plus the percentage share on income above the minimum threshold. Someone who instead provides consultancy or self-employed services without a professional fund contributes to the Separate Management scheme. The choice depends on the actual role performed, not on the ATECO code alone.