ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 19.20.90— Fabbricazione di altri prodotti derivanti dalla raffinazione del petrolio e prodotti da combustibili fossili(corrispondenza diretta)
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
- 19.20.90Fabbricazione di altri prodotti petroliferi raffinati
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.