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
- 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
- 19.20.20Fabbricazione di derivati del petrolio
Description
- manufacture of oil-based lubricating oils or greases, including from waste oil
- manufacture of products for the petrochemical industry
- manufacture of various refined petroleum products, white spirit, vaseline, paraffin wax, petroleum jelly, etc.
- manufacture of products from petroleum waste materials (e.g. waste lubricating petroleum oils)
Exclusion notes
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 produce lubricating oils and paraffin wax starting from refined products: is that 19.20.20 or petroleum refining?
It is 19.20.20. This code covers those who manufacture lubricants, greases, petroleum jelly, paraffin wax, white spirit and petrochemical feedstocks starting from already-refined petroleum or waste oils. If you refine crude oil yourself to produce fuels, the code is 19.20.10. What counts is whether you transform the refined output or refine the crude.
I re-refine used lubricating oils for resale: do I fall under 19.20.20 or waste treatment?
Usually 19.20.20, because the manufacture of products from petroleum waste oils is explicitly mentioned in this code. When the activity is the collection and treatment of waste without re-manufacturing a petroleum product, look at division 38 — for example 20.59.20 is not relevant here, but the rule stands: the deciding factor is whether the result is once again a petroleum-derived product.
I produce bitumen for asphalt alongside petroleum jelly and paraffin wax: does everything fall under 19.20.20?
No, not bitumen. Petroleum jelly, paraffin wax, white spirit and lubricants stay in 19.20.20, but bitumen and tar as base products for road surfacing have their own dedicated heading, 19.20.40. The distinction is in the use: road-binding agent there, other petroleum derivatives here.
I make petrochemical intermediates starting from petroleum fractions: this code or basic organic chemistry?
It depends on the product. The manufacture of products for the petrochemical industry is cited in 19.20.20, so many petroleum intermediates stay here. However, when you synthesise hydrocarbons and alcohols as basic organic chemical products, the code becomes 20.14.00. What counts is whether you remain in the petroleum derivative or enter basic organic chemistry.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 19.20.20— Preparazione o miscelazione di derivati del petrolio (esclusa la petrolchimica)(corrispondenza diretta)