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
- 20Fabbricazione di prodotti chimici
- 20.1Fabbricazione di prodotti chimici di base, di fertilizzanti e composti azotati, di materie plastiche e gomma sintetica in forme primarie
- 20.11.00Fabbricazione di gas industriali
Description
- manufacture of liquefied or compressed selected inorganic industrial or medical gases:
- elemental gases
- liquid or compressed air
- mixed industrial gases
- inert gases (e.g. carbon dioxide)
- isolating gases
- production of hydrogen, not for energy supply through a network
Exclusion notes
Excluded from class 20.11:
- extraction of methane, ethane, butane or propane, see 06.20
- liquefaction and regasification of natural gas for the purpose of transport, done at the mine site, see 09.10
- manufacture of fuel gases (e.g. ethane, butane or propane in a petroleum refinery), see 19.20
- manufacture of refrigerant gases of halogenated hydrocarbons, see 20.14
- manufacture of gaseous fuels from coal, waste, etc., see 35.21
- manufacture of hydrogen for the provision as a gaseous fuel through a permanent supply network, see 35.21
Frequently asked questions
I produce compressed nitrogen, oxygen, and CO2 for industrial and medical use — is that 20.11.00 or basic inorganic chemicals?
It's 20.11.00. Liquefied or compressed industrial and medical inorganic gases — elemental gases, liquid air, carbon dioxide, and inert gases — are classified here. Other basic inorganic chemical products that are not packaged gases fall under 20.13.00. The distinguishing factor is whether the product is a packaged industrial gas.
I produce hydrogen — does that fall under 20.11.00 or under energy supply?
It falls under 20.11.00 when the hydrogen is not intended for energy supply through the distribution network, as indicated by the ISTAT classification notes. If instead you produce hydrogen for injection into the grid as an energy carrier, the classification shifts towards energy activities, not this code. For packaged petroleum LPG the relevant code is 19.20.30.
I produce ammonia alongside industrial gases such as nitrogen and CO2 — does 20.11.00 cover everything?
Not for ammonia. Nitrogen, oxygen, carbon dioxide, and other industrial and medical inorganic gases remain in 20.11.00, but ammonia and associated nitrogenous compounds belong to fertilisers, 20.15.00. The distinguishing factor is the type of compound: industrial gas here, nitrogenous product there.
I buy gases in bulk and only decant them into smaller cylinders for resale — does that count as 20.11.00?
Usually not, if you merely decant and resell without producing the gas yourself. 20.11.00 is the manufacture of industrial gases — their production, liquefaction, or compression. The simple resale of bottled gas belongs to trade, outside division 20; producers of other basic inorganic chemical compounds should look at 20.13.00 instead.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 20.11.00— Fabbricazione di gas industriali(diviso in più codici)