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
- 08.1Estrazione di pietra, sabbia e argilla
- 08.11.00Estrazione di pietre ornamentali, calcare, pietra di gesso, ardesia e altre pietre
Description
- activities carried out by operators of quarries (e.g. production of rough cut stone)
- quarrying, rough trimming and sawing of monumental and building stone (for example, marble, granite, sandstone)
- breaking and crushing of ornamental and building stone
- quarrying, crushing and breaking of limestone
- mining of gypsum and anhydrite
- mining of chalk and uncalcined dolomite
- production of granules, chippings and powder of extracted stones, whether heat-treated or not
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 08.11:
- mining of chemical and fertiliser minerals, see 08.91
- production of calcined dolomite, see 23.52
- cutting, shaping and finishing of stone outside quarries, see 23.70
Frequently asked questions
I run a marble and granite quarry: ATECO code 08.11.00 or 08.12.00 for gravel?
08.11.00, if you extract ornamental and building stone (marble, granite, sandstone), limestone, gypsum stone, anhydrite, chalk, slate and uncalcined dolomite, including rough dressing, cutting and crushing. When the quarry produces gravel, sand, clay or kaolin, the code is 08.12.00. The distinction is dimension stone versus loose aggregates.
Does cutting and working marble after extraction still fall under ATECO code 08.11.00?
Only rough dressing, coarse cutting and crushing at the quarry remain within 08.11.00, along with the production of chippings and powder from the extracted stone. Sawing and working marble in a workshop is manufacturing, outside this category. For gravel, sand and clay, refer instead to 08.12.00.
I quarry gypsum and anhydrite: ATECO code 08.11.00 or under minerals for the chemical industry?
08.11.00, because gypsum stone and anhydrite are classified together with building stone and limestone. Minerals destined for the chemical industry and fertilisers, such as phosphates, potassium salts and sulphur, fall under 08.91.00. Construction gypsum remains here.
I also extract quartz and mica alongside marble: does that still fall under ATECO code 08.11.00?
Not for those two. Marble, granite, limestone, slate and gypsum fall under 08.11.00, but quartz, mica, feldspar and precious stones fall under miscellaneous mining, i.e. 08.99.09. Dimension stone and building stone remain here; other minerals go into the residual category.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 08.11.00— Estrazione di pietre ornamentali e da costruzione, calcare, pietra da gesso, creta e ardesia(corrispondenza diretta)