ATECO Codes — Electricity, gas, steam and air conditioning supply
Division 35 covers the production, transmission, distribution and sale of electricity and gas, as well as the supply of steam and air conditioning. This sector is largely managed by corporations and large-scale facilities, but with the spread of photovoltaics it also concerns small producers. From a tax perspective, revenue falls under business income, with a profitability coefficient of 67% for those operating under the flat-rate regime and, as a rule, registration with the INPS Trader Management scheme.
- ATECO 2025 codes
- 12
- Flat-rate eligible
- 12 of 12
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
35.11.00Production of electricity from non-renewable sourcesFlat-rate67%35.12.00Production of electricity from renewable sourcesFlat-rate67%35.13.00Transmission of electricityFlat-rate67%35.14.00Distribution of electricityFlat-rate67%35.15.00Trade of electricityFlat-rate67%35.16.00Storage of electricityFlat-rate67%35.21.00Manufacture of gasFlat-rate67%35.22.00Distribution of gaseous fuels through mainsFlat-rate67%35.23.00Trade of gas distributed through mainsFlat-rate67%35.24.00Gas storage within network supply servicesFlat-rate67%35.30.00Steam and air conditioning supplyFlat-rate67%35.40.00Brokerage services for electricity and natural gasFlat-rate67%
Frequently asked questions
Does someone who produces energy with solar panels need to open a VAT number?
It depends on the size of the system and the contract with the GSE. With net metering on domestic systems up to 20 kW, the contribution has no tax relevance and a VAT number is not required. Above 20 kW, or with a dedicated withdrawal arrangement for total energy sale, selling energy becomes an habitual commercial activity and requires opening a VAT number with the relevant VAT and filing obligations.
Can division 35 codes be used under the flat-rate regime?
Yes, as long as revenue stays below €85,000 per year and no exclusion grounds apply. The profitability coefficient for energy production and trading is 67%, so you pay the substitute tax (15%, or 5% for the first five years of a new business activity) on 67% of revenue collected. You can estimate your tax burden with our tax calculator.
Which INPS scheme does someone who sells electricity register with?
Someone who carries out energy production or trading as a business activity is generally registered with the INPS Trader Management scheme, with fixed minimum contributions plus the percentage share on income above the minimum threshold. Registration must be done through the Chamber of Commerce at the time the activity starts.