ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 19.10.00— Fabbricazione di prodotti di cokeria(unito da più codici)
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
- 19.10.0Fabbricazione di prodotti di cokeria
- 19.10.09Fabbricazione di altri prodotti di cokeria
Frequently asked questions
I run a coking plant that produces coke and coal tar: is that 19.10.00 or does it fall under petroleum refining?
It is 19.10.00. A coking plant processes coal, not petroleum: coke ovens, coke and semi-coke, pitch, coke oven gas and coal tar all belong here. The refining of crude oil is a different matter and falls under 19.20.10. The raw material decides: coal here, petroleum in 19.20.
I produce briquettes by agglomerating coke: this code or the manufacture of other solid fossil fuel products?
Usually 19.10.00 when coke agglomeration is part of the coking cycle. If, however, you manufacture coal, lignite or peat briquettes as a finished fuel product, the dedicated heading is 19.20.90. What matters is whether the activity is the operation of a coking plant or the production of fuel briquettes.
I sell coke oven gas and coal tar to a chemical company that extracts benzene from them: do I stay in 19.10.00?
Yes, you stay in 19.10.00. A coking plant produces coke, coke oven gas and coal tar, and this remains your code even if the by-products go to a downstream processor. The company that starts from coal tar to extract benzene or other organic compounds falls under basic chemistry, 20.14.00. What counts is what you do, not what your customer does with it.
I burn the coke I produce to generate electricity for sale: do I need an additional code alongside 19.10.00?
Yes, for the electricity generation side. The coking plant producing coke and its gases stays in 19.10.00, but anyone operating a plant that generates electricity from fossil fuels falls under 35.11.00. These are two distinct activities: manufacturing coke and generating electricity.