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.
- 08.92.00Estrazione di torba
Description
- peat digging
- preparation of peat to improve quality or facilitate transport/storage
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 08.92:
- service activities incidental to peat mining, see 09.90
- manufacture of peat briquettes, see 19.20
- manufacture of potting soil mixtures (e.g. of peat, natural soil, sands, clays, fertiliser minerals), see 20.15
- manufacture of articles of peat, see 23.99
Frequently asked questions
I extract peat and dry it to sell in bags: is that still 08.92.00 or does it become processing?
It remains 08.92.00. The code covers both the digging of peat and its preparation to improve quality or facilitate transport and storage, so drying and packaging are included here. If you were to blend peat with other ingredients to produce a formulated growing medium, you would move into the chemical products for agriculture sector.
Peat or lignite? I extract a combustible material from a wetland area.
It depends on the material. Peat, the incompletely decomposed organic matter found in bogs, falls under 08.92.00; lignite, which is already fully-formed fossil coal, falls under 05.20.00. The boundary is the degree of coalification: peat here, coals in division 05.
I extract peat to use as fuel: is it 08.92.00 or anthracite extraction?
08.92.00 even if the peat is used for burning. What matters is what you extract, not what you do with it: peat remains peat. True coals such as anthracite fall under 05.10.00, because they are already fossil coal. Peat has not yet reached that degree of coalification.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 08.92.00— Estrazione di torba(corrispondenza diretta)