ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 19.20.40— Fabbricazione di prodotti di base per la copertura stradale(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
- 19.20.40Fabbricazione di emulsioni di bitume, di catrame e di leganti per uso stradale
Frequently asked questions
I produce bitumen and tar for road asphalt — is that 19.20.40 or the manufacture of petroleum derivatives?
It's 19.20.40. This code is dedicated precisely to basic materials for road surfacing, namely bitumen and tar. If instead you manufacture other petroleum derivatives such as lubricants or paraffin, the code is 19.20.20. The difference lies in the product: road bitumen and tar here, other derivatives elsewhere.
I produce ready-to-lay bituminous conglomerate (hot-mix asphalt) — does that still fall under 19.20.40?
Usually not. 19.20.40 covers bitumen and tar as base materials, not asphalt premixed with aggregates or asphalt-laying work. Bituminous conglomerate and road construction activities belong to other divisions, spanning non-metallic mineral products manufacturing and construction. You stay here if you produce the base binder; for coal tar originating from a coking plant, see 19.10.00 instead.
I produce road bitumen but also make lubricating oils on the same plant — do those get different codes?
Yes, they are two separate categories. Bitumen and tar for road surfacing belong to 19.20.40, whereas lubricating oils, petroleum jelly, and paraffin fall under 19.20.20. The same plant can carry out both activities, but classification follows the product, not the machinery.
I recover bitumen from briquettes or refinery residues for road surfacing — this code or other petroleum products?
Usually 19.20.40 if the end product is bitumen or tar for roads. Coal, lignite, and peat briquettes and other combustible residues fall under 19.20.90 instead. The distinguishing factor is how the product is used: road binder here, residual fuel there.