Tax Democracy

ATECO code 08.11.00

Quarrying of ornamental and building stone, limestone, gypsum, chalk and slate

ESTRAZIONE DI PIETRE ORNAMENTALI E DA COSTRUZIONE, CALCARE, PIETRA DA GESSO, CRETA E ARDESIA

ATECO code08.11.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 08.11.00Estrazione di pietre ornamentali, calcare, pietra di gesso, ardesia e altre pietre(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • BESTRAZIONE DI MINERALI DA CAVE E MINIERE
  • 08ALTRE ATTIVITÀ DI ESTRAZIONE DI MINERALI DA CAVE E MINIERE
  • 08.1ESTRAZIONE DI PIETRA, SABBIA E ARGILLA
  • 08.11.00Estrazione di pietre ornamentali e da costruzione, calcare, pietra da gesso, creta e ardesia

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.

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