C-19 ATECO Code Manufacture of Coke and Refined Petroleum Products
Division 19 covers the manufacture of coke and products derived from petroleum refining: refineries, production of fuels and fuel oils, LPG blending and bottling, road bitumens. This is a capital-intensive industrial sector, classified in section C of manufacturing activities. It falls within the 67% profitability coefficient under the flat-rate regime, with a revenue threshold of €85,000 and standard VAT at 22%.
- ATECO 2025 codes
- 6
- Flat-rate eligible
- 6 of 6
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
19.10.00Manufacture of coke oven productsFlat-rate67%19.20.10Petroleum refiningFlat-rate67%19.20.20Manufacture of petroleum derivativesFlat-rate67%19.20.30Blending and bottling of liquefied petroleum gases (LPG)Flat-rate67%19.20.40Manufacture of basic road-paving productsFlat-rate67%19.20.90Manufacture of other refined petroleum products and products derived from fossil fuelsFlat-rate67%
Frequently asked questions
Can I use the flat-rate regime with a division 19 ATECO code?
In principle yes: manufacturing activities in division 19 carry a 67% profitability coefficient and a €85,000 revenue threshold. In practice, a refinery or fuel-production plant will not fit within these limits, while smaller related activities such as LPG blending and bottling or the preparation of derived products may do so. If revenue is modest the 67% taxable base is already set by the code; you can calculate your taxes to see the substitute tax and contributions.
Which INPS scheme applies to someone opening a VAT number in this sector?
Since these are manufacturing and productive processes, the typical classification is the INPS Artigiani scheme, with fixed contributions on the minimum threshold plus a percentage on income above it. The precise scheme depends on the actual activity and the Chamber of Commerce registration. Those operating as a partner or sole proprietor should verify their specific situation with an accountant or through their municipality's ATECO Infocamere service.
What is the profitability coefficient for ATECO code 19?
The coefficient is 67%, the same as that applied to artisan and manufacturing activities in section C. This means 67% of receipts collected during the year forms the taxable income, while the remaining 33% is treated as a flat-rate cost and is not taxed. On that income the substitute tax (5% for the first five years, otherwise 15%) and social security contributions are then applied.