Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 19Fabbricazione di coke e prodotti derivanti dalla raffinazione del petrolio
- 19.20Fabbricazione di prodotti derivanti dalla raffinazione del petrolio e prodotti da combustibili fossili
- 19.20.90Fabbricazione di altri prodotti derivanti dalla raffinazione del petrolio e prodotti da combustibili fossili
Description
- manufacture of petroleum briquettes
- blending of biofuels, i.e. blending of alcohols with petroleum (e.g. gasohol)
- manufacture of peat briquettes
- manufacture of hard coal and lignite fuel briquettes
- manufacture of hard coal briquettes
Exclusion notes
- manufacture of liquid biofuels, see 20.51.00
Excluded from division 19:
- extraction of natural gas (methane, ethane, butane or propane), see 06.20
- manufacture of petrochemicals from refined petroleum and manufacture of liquid biofuels, see division 20
- manufacture of industrial gases, see 20.11
- manufacture of such gases (e.g. butane, propane) in other units, see 20.14
- manufacture of gases other than petroleum gases for the provision of gaseous fuels through a permanent supply network (for example, coal gas, water gas, producer gas, gasworks gas), see 35.21
Excluded from class 19.20:
- manufacture of solid fuels from biomass, see 16.26
- manufacture of liquid biofuels, see 20.51
- manufacture of articles of asphalt or similar material, e.g. petroleum bitumen or coal tar pitch, see 23.99
Frequently asked questions
I make coal and peat briquettes for heating — is that 19.20.90 or coke production?
It's 19.20.90. Coal, lignite, anthracite, and peat briquettes as finished fuels are listed here, alongside petroleum briquettes. Coke manufacture at 19.10.00 concerns the production of coke in ovens. The deciding factor is whether you make combustible briquettes or operate a coking plant.
I blend alcohols with petrol to make gasohol — does that fall under 19.20.90 or biofuel production?
It falls under 19.20.90 when you blend biofuels such as alcohols with petroleum products — for example, gasohol. The production of liquid biofuels proper, such as biodiesel and ethanol from biomass, is assigned to 20.51.00. The distinction is whether you are blending alcohol with petroleum or manufacturing the biofuel from biomass.
I make petroleum briquettes from refinery residues — is that 19.20.90 or actual refining?
It's 19.20.90. Petroleum briquettes and other residual products from refining are listed here, even when the raw material comes from a refinery. Refining crude oil into fuels is a different activity and belongs to 19.20.10. The key question is whether you refine crude oil or package the residues into briquettes.
I burn the briquettes I produce to generate heat or electricity for resale — do I need an additional code?
Yes, for the energy side. The manufacture of coal, lignite, or peat briquettes remains in 19.20.90, but operating a plant that generates electricity from fossil fuels falls under 35.11.00. Making the fuel and generating energy are two separate activities.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 19.20.90— Fabbricazione di altri prodotti petroliferi raffinati(corrispondenza diretta)