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
- 19.10.00Fabbricazione di prodotti di cokeria
Description
- operation of coke ovens
- production of coke and semi-coke
- production of pitch and pitch coke
- production of coke oven gas
- production of crude coal and lignite tars
- agglomeration of coke
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 19.10:
- manufacture of coal fuel briquettes, see 19.20
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.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: